دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Technical-knowledge-integrated material flow cost accounting model for energy reduction in industrial wastewater treatment
ترجمه فارسی عنوان مقاله:
مدل حسابداری مواد مخدر فنی دانش فنی برای کاهش انرژی در درمان فاضلاب صنعتی
منبع:
ScienceDirect- Elsevier- Cleaner Environmental Systems, 3 (2021) 100043: doi:10:1016/j:cesys:2021:100043
نویسنده:
Sosuke Nishimura
چکیده انگلیسی:
A novel simulation model incorporating the concept of material flow cost accounting (MFCA) into a numerical
process simulator for wastewater treatment plants (WWTPs) was developed. Cost-related parameters, such as
electrical power consumption, were calculated for each unit process by referring to predetermined formulas of
design rules and technical knowledge built into the model. These calculated values were then assigned to the
outflow stream proportional to the flowrate, allowing each flow stream in the WWTP to be quantified according to
the history of assigned costs. This method increased the number of quantity centers in MFCA models regardless of
actual data availability, thus contributing complex flow configuration and flexible comparison of improvement
approaches related to financial evaluation. Energy cost allocation maps created by this model demonstrated the
benefits of anaerobic treatment in the WWTP of a soft-drink factory in Japan. Additionally in this WWTP, the
observed values of total power consumption were 40% higher than the simulated values, and improvement approaches, such as instrumental control of aeration, were evaluated for their feasibility and financial impact. These
results demonstrated the success of the model in adding and reinforcing analytical and predictive functions in the
MFCA survey method.
Keywords: Material flow cost accounting | Process simulation model | Industrial wastewater | Energy saving | Food and beverage industry
قیمت: رایگان
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