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

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

^1. 国家环境保护生态工业重点实验室,中国环境科学研究院清洁生产与循环经济研究中心
^2. 江门市俐通环保科技有限公司3.西南交通大学地球科学与环境学院

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
计量
- 文章访问数: 371
- HTML全文浏览量: 156
- 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

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

^1. Key Laboratory of Eco-Industry of Ministry of Environmental Protection, Center of Cleaner Production and Circular Economy Research, Chinese Research Academy of Environmental Sciences
^2. Li Tong (Jiangmen) Environmental Technology Co., Ltd.

More Information

Corresponding author: Yuwen GUO E-mail: guoyw@craes.org.cn

摘要

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。
- 物质流成本会计(MFCA) /
- 再生锌 /
- 成本分配 /
- 成本损失 /
- 废物处理成本
Abstract: Conventional cost accounting approaches cannot well reflect the loss cost of production processes, especially waste treatment costs. Using the material flow cost accounting (MFCA) which was based on the material metabolism balance, and on the basis of determining the system boundary of the production processes at the enterprise level, the flow and distribution of material cost, energy cost and waste disposal cost among all processes were calculated. By applying MFCA to the typical secondary zinc production process, the calculation indicated that material cost had the largest proportion in the total input cost, accounting for 76.16%. And waste management cost and energy cost accounted for 12.50% and 11.19% of the total cost, respectively. Controlling the zinc material losses of rotary kiln was the key factor to reduce production costs and improve economic efficiency, and the resource and energy saving and waste reducing were also beneficial to decreasing cost losses.
- MFCA /
- secondary zinc /
- cost distribution /
- cost loss /
- waste treatment cost

HTML全文

参考文献(20)

[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.