留言板

尊敬的读者、作者、审稿人, 关于本刊的投稿、审稿、编辑和出版的任何问题, 您可以本页添加留言。我们将尽快给您答复。谢谢您的支持!

姓名
邮箱
手机号码
标题
留言内容
验证码

基于MFCA的典型再生锌工艺成本优化分析

张晋豫 阮久莉 刘才田 王艺博 夏心悦 郭玉文

张晋豫, 阮久莉, 刘才田, 王艺博, 夏心悦, 郭玉文. 基于MFCA的典型再生锌工艺成本优化分析[J]. 环境工程技术学报, 2020, 10(2): 310-315. doi: 10.12153/j.issn.1674-991X.20190109
引用本文: 张晋豫, 阮久莉, 刘才田, 王艺博, 夏心悦, 郭玉文. 基于MFCA的典型再生锌工艺成本优化分析[J]. 环境工程技术学报, 2020, 10(2): 310-315. doi: 10.12153/j.issn.1674-991X.20190109
ZHANG Jinyu, RUAN Jiuli, LIU Caitian, WANG Yibo, XIA Xinyue, GUO Yuwen. MFCA-based cost optimization analysis for typical secondary zinc production process[J]. Journal of Environmental Engineering Technology, 2020, 10(2): 310-315. doi: 10.12153/j.issn.1674-991X.20190109
Citation: ZHANG Jinyu, RUAN Jiuli, LIU Caitian, WANG Yibo, XIA Xinyue, GUO Yuwen. MFCA-based cost optimization analysis for typical secondary zinc production process[J]. Journal of Environmental Engineering Technology, 2020, 10(2): 310-315. doi: 10.12153/j.issn.1674-991X.20190109

基于MFCA的典型再生锌工艺成本优化分析

doi: 10.12153/j.issn.1674-991X.20190109
详细信息
    作者简介:

    张晋豫(1995—),女,硕士研究生,主要从事环境经济研究,zhangjinyu@buaa.edu.cn

    通讯作者:

    郭玉文 E-mail: guoyw@craes.org.cn

  • 中图分类号: X196

MFCA-based cost optimization analysis for typical secondary zinc production process

More Information
    Corresponding author: Yuwen GUO E-mail: guoyw@craes.org.cn
  • 摘要: 传统的成本核算方法不能很好地反映生产过程成本损失,尤其是废物处理成本。采用基于物质代谢平衡物质流成本会计(MFCA),以典型再生锌工艺为例,在确定企业层面生产过程系统边界的基础上,计算了物料成本、能源成本、系统成本和废物处理成本在各工序间的流动与分配。结果表明:再生锌生产的输入成本构成中最大物料成本约占总成本的76.16%,废物处理成本、能源成本分别占总成本的12.50%和11.19%;控制回转窑还原锌工序锌损失是降低生产成本、提高经济效益的关键,节约资源能效消耗、减少废物产生量也有利于降低成本损失。

     

  • [1] KOKUBU K, KITADA H . Material flow cost accounting and existing management perspectives[J]. Journal of Cleaner Production, 2015,108:1279-1288.
    [2] RIECKHOF R, BERGMANN A, GUENTHER E . Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy[J]. Journal of Cleaner Production, 2015,108:1262-1278.
    [3] MARIO S, MICHIYASU N . Material flow cost accounting as an approach to improve resource efficiency in manufacturing companies[J]. Resources, 2013,2:358-369.
    [4] MARIO S . The interpretation and extension of material flow cost accounting(MFCA) in the context of environmental material flow analysis[J]. Journal of Cleaner Production, 2015,108:1310-1319.
    [5] WAGNER B . A report on the origins of material flow cost accounting(MFCA)research activities[J]. Journal of Cleaner Production, 2015,108:1255-1261.
    [6] CHRIST K L, BURRITT R L . Material flow cost accounting:a review and agenda for future research[J]. Journal of Cleaner Production, 2015,108:1378-1389.
    [7] BIERER A, UWE G, MEYNERTS L , et al. Integrating life cycle costing and life cycle assessment using extended material flow cost accounting[J]. Journal of Cleaner Production, 2015,108:1289-1301.
    [8] SCHMIDT A, GÖTZE U, SYGULLA R . Extending the scope of material flow cost accounting:methodical refinements and use case[J]. Journal of Cleaner Production, 2015,108:1320-1332.
    [9] 冯巧根 . 基于环境经营的物料流量成本会计及应用[J]. 会计研究, 2008(12):69-76.

    FENG Q G . Material flow cost accounting based on environment management and its application[J]. Accounting Research, 2008(12):69-76.
    [10] SCHALTEGGER S, ZVEZDOV D . Expanding material flow cost accounting.Framework,review and potentials[J]. Journal of Cleaner Production, 2015,108:1333-1341.
    [11] 肖序, 刘三红 . 基于“元素流-价值流”分析的环境管理会计研究[J]. 会计研究, 2014(3):79-87.

    XIAO X, LIU S H . Environmental management accounting research based on“elements flow-value flow”analysis[J]. Accounting Research, 2014(3):79-87.
    [12] 肖序, 曾辉祥, 李世辉 . 环境管理会计“物质流-价值流-组织”三维模型研究[J]. 会计研究, 2017(1):79-87.

    XIAO X, ZENG H X, LI S H . Study on “material flow-value flow-organization”three-dimensional model of environmental management accounting[J]. Accounting Research, 2017(1):79-87.
    [13] KASEMSET C, CHERNSUPORNCHAI J, PALA-UD W . Application of MFCA in waste reduction:case study on a small textile factory in Thailand[J]. Journal of Cleaner Production, 2015,108:1342-1351.
    [14] CHOMPU-INWAI R, JAIMJIT B, PREMSURIYANUNT P . A combination of material flow cost accounting and design of experiments techniques in an SME:the case of a wood products manufacturing company in northern Thailand[J]. Journal of Cleaner Production, 2015,108:1352-1364.
    [15] FAKOYA M B, MARGARETHA V D P H . Integrating ERP and MFCA systems for improved waste-reduction decisions in a brewery in South Africa[J]. Journal of Cleaner Production, 2013,40:136-140.
    [16] MAHMOUDI E, JODEIRI N, FATEHIFAR E . Implementation of material flow cost accounting for efficiency improvement in wastewater treatment unit of Tabriz Oil Refining Company[J]. Journal of Cleaner Production, 2017,165:530-536.
    [17] WAN Y K, NG R T L, NG D K S , et al. Material flow cost accounting(MFCA):based approach for prioritisation of waste recovery[J]. Journal of Cleaner Production, 2015,107:602-614.
    [18] Environmental management:material flow cost accounting-general framework:ISO 14051[S]. London:BSI Standards Limited, 2011.
    [19] 黄进 . 环境管理:物质流成本核算国际标准探析[J]. 标准科学, 2011(7):87-90.

    HUANG J . Research on international standard “environmental management:the material flow cost accounting”[J]. Standard Science, 2011(7):87-90.
    [20] 黄进, 张晓昕, 林翎 . 物质流成本核算系列国际标准分析研究(之一):物质流成本核算通用框架[J]. 标准科学, 2019(4):101-107.

    HUANG J, ZHANG X X, LIN L . Analysis and research on the series international standards of material flow cost accounting:general framework of material flow cost accounting[J]. Standard Science, 2019(4):101-107.
  • 加载中
计量
  • 文章访问数:  407
  • HTML全文浏览量:  176
  • PDF下载量:  97
  • 被引次数: 0
出版历程
  • 收稿日期:  2019-06-21
  • 刊出日期:  2020-03-20

目录

    /

    返回文章
    返回