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 (دانشجوی کارشناسی ارشد اقتصاد انرژی، دانشکده منابع طبیعی و محیط زیست، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران.)
زهرا عابدی 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:

 

Reference

1. Abedi, Zahra and Dashti Rahmat Abadi, Yahya, Accounting System of Material and Energy Flow Costing, A Suitable Tool for Sustainable Development in the Process Manufacturing Process, by Azarakvin Co., "Third International Conference on a New Approach to Energy Conservation", 1391, Tehran, Iran. (In Persian)


2. Abedi, Zahra and Jafarnesab, Faezeh, 1396, Materials and Energy Flow Costing Accounting System (MFCA) in order to achieve green productivity Case Study: Iran Aluminum Plant (Iralco), Rehabilitation Department,7th International Conference Emerging Trends Energy & environmental Conservation – ITEC, Tehran, Iran. (Persian)


3. Abedi, Zahra and Jafarnesab, Faezeh, 1399, Material and Energy Flow Costing Accounting System (MFCA) A Key Step in the Age of Sustainable Development Case Study: Iran Aluminum Factory (Iralco), Cutting and Packaging Section, 5th International Conference on Modern Tricks Management, accounting, economics and banking with a business growth approach, Athens, Greece. (In Persian)


4. Aditya Kumar Sahu. R.K.Padhy, Debarata Das, Amitosh Gautam,2021, Improving financial and environmental performance through MFCA: A SME case study, Journal of cleaner production, Volume 279


5. Dianati Dailami, Zahra, 1394, Material and Energy Flow Costing Accounting: A Traditional Approach & Materials Stream,Journal of Accounting, Management,Vol.8, No.27,Page20-1. (In Persian)


6. Edeltraud Guenther,Christine Jasch, Mario Schmidt, Bernd Wagner, Patrick llg, 2015 , Material Flow Cost Accounting – looking back and ahead, Journal of cleaner production,  Volume 108, Part B, Pages 1249-1254


7. Elham Mahmoudi, Neaimeh Jodeiri, Esmaeil Fatehifar, 2017, Implementation of material flow cost accounting for efficiency improvement in wastewater treatment unit of Tabriz oil refining company, Journal of cleaner production, Volume 165, Pages 530-536


8. Ghahramani, Layla, "The Impact of Accounting System on Material and Energy Flow Cost Efficiency on Economic and Environmental Efficiency", Master's thesis, Islamic Azad University, Science and Research Branch, Faculty of Environment and Energy, 1395. (In Persian)


9. International Aluminum Conferences. (In Persian)


10. Katherine L. Christ & Roger L. Burritt, 2014, Material flow cost accounting: a review and agenda for future research, Journal of Cleaner Production, Volume 108, Part B, Pages 1378-1389


11. Katsuhiko Kokubu & Hirotsugu Kitada,2014, Material Flow Cost Accounting and existing management perspectives, Journal of Cleaner Production, Volume 108, Part B, Pages 1279-1288.


12. Mahmoudi, Behrouz, Material Flow Costing (ISO 14051), National Iranian Productivity Organization, First Printing, Tehran: National Mapping Organization, 1394, pp. 53-65. (persian)

1. Mishelle Doorasamy & Ritson Road, 2015, Benchmarking: A Strategy to Improve Environmental Performance by using Material Flow Cost Accounting Emprical Study Based on a Paper Manufacturing Company, Asian Journal of Business and Management, Volume 03, – Issue 01

14. Martina Prox , 2016 , Material Flow Cost Accounting extended to the supply China – Challenges, Benefits and Links to Life Cycle Engineering, International Conference on Industrial Engineering and Operations Management, Kuala Lumpur, Malaysia, Volume 29, Pages 486-491


15. Manual on Material Flow Cost Accounting (ISO 14051) books, 2014. Asian Productivity Organization, ISBN 978-92-833-2450-8


16. Nadine Maya, edeltraud Guenther, 2020, shared benefit by Material Flow Cost Accounting in the food supply chain – The case of berry pomace as upcycled by-product of a black currant juice production, Journal of cleaner production, Volume 245


17. RBC-Aluminum Market; U.S. Geological Survery Minerals yearbook; CRISIL; A.T. Kearnery analysis


18. Shaio Yan Huang & an Chiu & Po Chi Chao & Ni Wang, 2019. "The Application of Material Flow Cost Accounting in Waste Reduction," Sustainability, MDPI, Open Access Journal, vol. 11(5), pages 1-27, February.


19. www.APO-tokyo.org


20. www.Nipo.gov.ir (National Iranian Productivity organization).