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氨醇联产企业资源价值流分析

发布时间:2018-11-25 13:55
【摘要】:摘要:氨作为世界最重要的基础化工产品之一,依据我国资源能源凛赋富煤、缺油、少气的特点,相较于国外以清洁能源天然气为主,我国以煤炭合成氨占70%以上。由于我国煤炭合成氨生产的原料路线存在污染严重和能源利用效率低的问题,在氨醇联产行业开展循环经济有其客观必要性。本文基于合成氨工艺的资源流转消耗,综合运用以会计学原理为基础的内部成本损失的和以污染物损害货币评估值为基础的外部环境损害的二元评价模型。依据技术和经济可行性相统一的原理,对各个工序确定并实施不同的改进方案,然后针对改进前后的“经济-环境”成本效益进行对比评估。 本文以循环经济资源价值流结合工业生态学等相关学科理论为基础,通过查阅和收集的工艺和成本数据,建立了氨醇联产的循环经济物质流,然后以物质流成本数据对其内部资源成本和外部损害成本进行综合核算,建立起一套氨醇联产企业循环经济价值流管理方法体系。本文前两章主要介绍研究的背景意义、国内外研究现状、研究方法,以及构成氨醇联产循环经济价值流核算体系的理论框架和二元模型。基于生态工业学的工艺流程优化,本文将合成氨工艺生产原理结合资源价值流核算方法,构建一套较完整的分析、诊断、改进的理论体系。第三、四章主要对氨醇联产企业进行资源价值流的具体核算,将隐性损失“显现化”,并依据核算的资源、环境成本对合成氨工艺进行诊断分析,从而找出需要改进的关键环节,有针对性地提出相应改善措施,并实施模拟成本效益分析。第五章则探讨改进后的氨醇联产工艺流程资源利用率和环境效率问题,并以行业标准实施标准成本监控,充分考虑设备、温度、压力等内部因素基础上,结合原料、市场等外部因素对氨醇联产企业生产进行持续的成本控制。 本文深入合成氨生产工艺流程,探讨了物质流和价值流,构建了资源价值流分析管理体系,对该行业深入开展循环经济工作具有较好的指导或借鉴意义。
[Abstract]:Abstract: ammonia is one of the most important basic chemical products in the world. According to the characteristics of rich coal, lack of oil and less gas in our country, compared with natural gas with clean energy, coal is more than 70% of synthetic ammonia in our country. Due to the serious pollution and low energy efficiency in the raw material route of coal synthetic ammonia production in China, it is necessary to develop recycling economy in the ammonia production industry. Based on the resource flow consumption of synthetic ammonia process, the dual evaluation model of external environmental damage based on the internal cost loss based on accounting principle and the monetary assessment value of pollutant damage is used in this paper. According to the principle of the unity of technical and economic feasibility, different improvement schemes are determined and implemented in each process, and then the cost-effectiveness of "economy-environment" before and after the improvement is evaluated comparatively. Based on the theory of circular economy resource value flow and industrial ecology, this paper establishes the recycling economy material flow by consulting and collecting the process and cost data. Then the internal resource cost and the external damage cost are comprehensively calculated by the material flow cost data, and a set of management method system of cyclic economic value flow is established. The first two chapters of this paper mainly introduce the background significance of the research, the research status at home and abroad, the research methods, and the theoretical framework and binary model of the value flow accounting system for the combined production of ammonia and alcohol. Based on the optimization of the process flow of ecological industry, this paper combines the production principle of synthetic ammonia process with the accounting method of resource value flow, and constructs a set of relatively complete theoretical system of analysis, diagnosis and improvement. The third, fourth chapter mainly carries on the concrete accounting of the resource value flow to the ammonia alcohol cogeneration enterprise, "manifests" the recessive loss, and carries on the diagnosis analysis to the synthetic ammonia process according to the accounting resources, the environment cost. In order to identify the key links that need to be improved, targeted improvement measures are proposed, and simulation cost-benefit analysis is carried out. The fifth chapter discusses the resource utilization and environmental efficiency of the improved ammonia and alcohol cogeneration process, and combines the raw materials with the industrial standard to implement standard cost monitoring, fully consider the internal factors, such as equipment, temperature, pressure, etc. Market and other external factors for the production of ammonia-alcohol production sustained cost control. In this paper, the production process of synthetic ammonia is deeply studied, the material flow and value flow are discussed, and the analysis and management system of resource value flow is constructed, which has good guiding or referential significance for the further development of circular economy in this industry.
【学位授予单位】:中南大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F416.7

【共引文献】

相关期刊论文 前2条

1 肖序;张倩;;氨醇联产企业的资源价值流分析[J];化工进展;2014年02期

2 李虹;理明佳;田生;;环境成本核算与信息披露机制设计研究[J];华东经济管理;2014年05期

相关博士学位论文 前2条

1 施平;企业可持续发展能力视角下的环境管理和企业价值研究[D];中国地质大学(北京);2013年

2 贾兴梅;中国粮食成本收益核算及统计体系完善研究[D];中国农业大学;2014年

相关硕士学位论文 前10条

1 韩琦莉;我国企业环境会计信息披露探究[D];江西财经大学;2013年

2 邓婷婷;强污染行业上市公司环境会计信息披露现状初探[D];西南交通大学;2012年

3 叶雨薇;环境成本与企业绩效关系的实证研究[D];西华大学;2013年

4 秦声;我国上市公司环境会计信息披露问题研究[D];大连工业大学;2011年

5 吴萱;屠宰行业清洁生产技术及评价指标体系的研究[D];大连理工大学;2013年

6 赵霆;火电企业环境成本核算应用研究[D];浙江工业大学;2013年

7 李志慧;我国重污染行业上市公司环境会计信息披露研究[D];东北大学;2012年

8 吴茜;基于节能减排视角的企业环境成本管理研究[D];重庆理工大学;2014年

9 刘倩倩;我国煤炭环境外部成本核算与内部化研究[D];中国环境科学研究院;2014年

10 周梦婕;基于作业成本法的煤炭企业环境成本管理研究[D];青岛理工大学;2014年



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