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Resource And Value Stream Analysis Of Ammonia-alcohol Generation Enterprise

Posted on:2014-06-30Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZhangFull Text:PDF
GTID:2309330434950820Subject:Accounting
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Abstract:Ammonia is one of the most important chemical products in the world. Our nation is so rich in coal, shortage of oil and gas, compared with dominant resources in foreign countries like clean energy natural gas that ammonia synthesis from coal in our nation accounted for70%or more. As raw material for the production of synthetic ammonia route exists many problems such as being polluted heavily and low energy efficiency, developing circular economy in the ammonia-alcohol cogeneration industry is quite necessary. This article is based on resource flow consumption of ammonia process to build binary evaluation model that based on loss of resource costs in views of accounting principles and external environmental damage in views of monetary damage assessment of pollutants. Considering technical and economic feasibility of unity principle, each process will be selected and implemented the different improvements and evaluate "economic-environmental" cost-effectiveness.This essay is based on the theories like recycling economy value stream, industrial ecology and other related theories. It has established ammonia alcohol cogeneration cycle of economic substance flow via searching and collecting process and financial data. Then, though calculating internal resources costs and external damage costs, it established a cost management system based on recycling economy value stream of ammonia alcohol combined enterprise. The first two chapters of the essay introduce the research background, the domestic and foreign literature and research methods and build the binary model that combined ammonia alcohol cycle economy value stream in combination with the chemical industry production principle, with resource value flow accounting as the core, for the purpose of achieving optimizing the production process. The third and fourth chapters mainly talk about my specific accounting on resource value stream of ammonia alcohol combined enterprises, which is as a basis for diagnostic analysis in the ammonia process, to "show" hidden losses. So we can find key points that need to be improved, put forward the corresponding improvement measures and simulate analysis implementation of cost-effectiveness. The last chapter discusses the issue of resources utilization rate and environmental efficiency when ammonia alcohol cogeneration process has improved, then monitor standard cost according to industry-standard. Combined with raw materials, markets and other external factors we should also fully consider the equipment, temperature, pressure and other internal factors to control cost based on the continuous production of ammonia alcohol combined enterprises.This essay is deeply involved in ammonia production process, discussing the material flow and value stream, building analysis management system of resource value stream, which give better guidance or reference to the further research in the circular economy.
Keywords/Search Tags:recycling economy, ammonia alcohol and power, valuestream accounting, cost control
PDF Full Text Request
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