基于MFCA的典型再生锌工艺成本优化分析

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。

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

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.