تکنیک حسابداری هزینه یابی جریان مواد و انرژی ( MFCA ) در راستای مدیریت بهبود مستمر بهره وری (مطالعه موردی : بخش احیا (خط6) و بخش برش و بسته بندی در کارخانه آلومینیوم سازی ایران (ایرالکو))

محورهای موضوعی : توسعه پایدار

فائزه جعفرنسب ¹ , زهرا عابدی ²

1 - دانشجوی کارشناسی ارشد اقتصاد انرژی، دانشکده منابع طبیعی و محیط زیست، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران.
2 - استادیار گروه محیط زیست، دانشکده منابع طبیعی و محیط زیست، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران.(مسوول مکاتبات)

تاریخ دریافت : 1396/05/21 تاریخ پذیرش : 1396/09/25 تاریخ انتشار : 1399/08/01

کلید واژه: حسابداری هزینه یابی جریان مواد و انرژی, توسعه پایدار, ارتقا بهره وری, کارخانه آلومینیوم سازی ایران (ایرالکو), ایزو 14051,

چکیده مقاله :

زمینه و اهداف : استراتژی بهره وری سبز با آینده نگری و تکیه بر پایه های بهبود بهره وری به عنوان راهکار کلیدی در راستای اهداف توسعه هزاره و توسعه پایدار محسوب میگردد. مهمترین تکنیک بهره وری سبز ،حسابداری هزینه یابی جریانمواد و انرژی می باشد که علاوه بر داشتن نقش مکمل با سایر ایزوهای سری 14000 (سیستم مدیریت محیط زیست)، در برگیرنده سایر تکنیکهای بهره وری سبز از جمله چرخه دمینگ[1]، شش سیگما، 3R[2] و مواردی از این قبیل است. روش بررسی : در این مقالهگذشته از ردیابی جریان مواد و انرژی در فرآیندهای تولید، برآورد کمی و پولی مراکز مقدارسنجی، موازنه ورودی ها و خروجی ها در هر قسمت برآورد گردیده و همچنین پتانسیل کاهش مواد و انرژی در بخش های مذکور مشخص شده است. یافته ها : بر اساس محاسبات صورت گرفته، میزان اتلافات مواد و انرژی برابر با 17910.6425 تن به ارزش 901761.462 میلیون ریال بوده است. بیشترین اتلافات مربوط به مرکز مقدارسنجی " سالن CD" در بخش احیا و مرکز مقدارسنجی " برش" در بخش برش و بسته بندی می باشد که به ترتیب که 61/51 % و94/99 % از کل ضایعات هر بخش را به خود اختصاص داده اند. همچنین کمترین اتلافات مرتبط با مرکز مقدارسنجی "FTP[3]" در بخش احیا و مرکز مقدارسنجی "حمل ونقل " در بخش برش و بسته بندی بوده اند. بحث و نتیجه گیری : نتایج حاصل از تحقیق می دهد این تکنیک با کاهش مصرف نهاده های تولید به ازای یک مقدار مشخص تولید و یا ارائه خدمات، کاهش هزینه های تولید، کاهش اتلافات فرآیندهای تولیدی، راندمان تولید و رقابت پذیری محصولات را در سطح ملی و جهانی ارتقا می دهد و همچنین عملکرد های اقتصادی و زیست محیطی را نیز بهبود می بخشد. [1]- Plan, Do, Check, Act (PDCA) [2]- Reduce, Reuse, Recycle [3]- Flora Transfer Protocol

چکیده انگلیسی:

Backgrounds and Objectives: Green productivity strategy with foresight and relying on the foundations of productivity improvement is considered as a key strategy in line with the goals of the Millennium Development and Sustainable Development. The most important green productivity technique is material and energy flow cost accounting, which in addition to having a complementary role with other ISO 14000 series (environmental management system), includes other green productivity techniques such as Deming cycle, Six Sigma, 3R and there are cases like this. Method: In this paper, in addition to tracking the flow of materials and energy in production processes, quantitative and monetary estimation of quantification centers, the balance of inputs and outputs in each part is estimated and also the potential for reducing materials and energy in these sectors is specified. Results: According to the calculations, the amount of material and energy losses was equal to 17910.6425 tons worth 901761.462 million Rials. The most losses are related to the "CD Hall" quantification center in the resuscitation section and the "cutting" quantification center in the cutting and packaging section, which accounted for 51.61% and 99.94% of the total waste in each section, respectively. Also, the lowest losses were related to the "FTP" calibration center in the resuscitation section and the "transportation" calibration center in the cutting and packaging section. Findings: As calculations and its results, by using Material Flow Cost Accounting in sections that considered in IRALCO, weight of wastages equals to 17910,6425 tons that worth 901761,462 Rials. According to the findings and estimations most of wastages belongs to measurement center of “CD hall” in reduction and measurement of “cutting” in cutting and packing section, respectively with 51/61% and 99/94% of total wastages. Furthermore the lowest amount of wastages belong to "FTP[1]" measurement center in reduction section and “transferring”  measurement center in cutting and packing section that has few wastages. Discussion and Conclusion: Material Flow Cost Accounting is one of the green productivity techniques that by reducing production inputs consumption per production output unit or provision of services unit, reducing production costs, reducing wastages in production processes leads to increasing quality and competitiveness of product and also it leads to economic growth and profitability environmental protection and improving production efficiency of the organization.  

منابع و مأخذ:

 

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