دسته بندی:

حسابداری و حسابرسی - accounting and auditing

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سال انتشار:

2021

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عنوان انگلیسی مقاله:

Efficiency assessment in co-production systems based on modified emergy accounting approach

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ترجمه فارسی عنوان مقاله:

ارزیابی کارایی در سیستم های تولید مشترک بر اساس رویکرد حسابداری اضطراری اصلاح شده

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منبع:

ScienceDirect- Elsevier- Ecological Indicators, 126 (2021) 107675: doi:10:1016/j:ecolind:2021:107675

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نویسنده:

Keshab Shrestha

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چکیده انگلیسی:

Emergy accounting in a system with co-production branch is of great scientific interest since each branch cor- responds to a different transformity value. In previous studies, limitations associated with emergy accounting in co-production systems have been highlighted where some “inputs” have to be added to obtain a “useful” product from a “co-product” – giving rise to inaccuracies in the emergy accounting process. To address these method- ological aspects of emergy assessment in co-production systems, a modified physical quantity method (MPQM) – that goes in line with the standard emergy algebra – has been proposed in order to provide a different perspective for accounting co-products efficiency. The robustness of MPQM has been verified by taking the case study of Eucalyptus pulp production and a comparison is made against conventional and energy/exergy weighting methods. As per the results, MPQM was able to provide accurate results for co-production systems as compared with other emergy accounting methods. However, the case of Eucalyptus pulp production was found to be “inefficient” following the MPQM approach. These findings are expected to strengthen the methodological as- pects of emergy accounting based on the physical quantity criterion.
keywords: ظهور | سیستم تولید همکاری | روش فیزیکی اصلاح شده | دگرگونی | ارزیابی کارایی | Emergy | Co-production system | Modified physical quantity method | Transformity | Efficiency assessment

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قیمت: رایگان

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توضیحات اضافی:

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