煤炭炼焦项目中引入MFCA进行资源利用效率评析  

Analysis and Evaluation of Resource Utilization Efficiency in Coal Coking Project by Introducing MFCA

作　　者：王瑶瑶 赵丽萍[1] 

机构地区：[1]太原理工大学,太原030024

出　　处：《煤炭技术》2018年第3期330-332,共3页Coal Technology

基　　金：2016年山西省哲学社会科学课题项目

摘　　要：以炼焦项目为例,从整个工艺流程对其应用MFCA的效果进行全面分析,以提高煤炭资源利用效率。结果表明:该项目中洗煤工序资源利用效率较低,炼焦工序的废弃物处理成本较高,说明这2道工序是工艺流程改良的优先考虑事项。据此提出提高煤炭资源利用效率的相关建议,为环保部门和企业作出决策提供帮助。Taking a coking project as an example,the effect of the application of MFCA is analyzed comprehensively from the whole process to improve the coal resources utilization efficiency. The results show that the utilization rate of coal washing process is low and the waste management cost in coking process is high ,which indicates that these two processes are the priority of process improvement. Accordingly,some suggestions on improving the coal resources utilization efficiency are proposed to provide support for the environmental protection departments and enterprises in making decisions.

关 键 词：物料流量成本会计 煤炭 资源利用效率 

分 类 号：F275[经济管理—企业管理]