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Improving the Efficiency of Raw Materials and Energy Using a New Accounting System: Case of Iran Power Plant Repairing Company
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Asghar Hakim   , Zahra Abedi * , Fatemeh Dadashian , Abtin Ataee |
| Department of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran, abedi2015@yahoo.com, (Corresponding author) |
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Abstract: (2477 Views) |
Today, the issue of energy efficiency and energy costs has received more attention in most organizations and industries. As it is often difficult to extract data on material and energy losses and associated costs in the value chain of generating units, many organizations are not fully aware of the actual cost of material and energy losses. Advanced costing methods should be used for this purpose. This study intends to determine material costs and losses and waste management using material and energy flow accounting. The case study is turbine blades manufactured by Iran Power Plant Company. We intend to use the deduced data to examine the costs of turbine blade construction. The conventional method of manufacturing oh turbine blades is the machining method that we will see using it will have a lot of losses. Using the conventional method, there are many losses that by studying the new methods and based on the Material and Energy Flow Cost Accounting System (MEFCA) accounting method proposes a suitable alternative method that improves the efficiency of raw materials and energy. Finally, the results of the study show the efficiency of the proposed accounting method in the power generation industry of the country as a desirable alternative to the traditional costing accounting method.
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| Keywords: MEFCA, Cost method, Power generation industry, Turbine blade manufacturing. |
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Full-Text [PDF 592 kb]
(745 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2020/11/17 | Accepted: 2021/02/2 | Published: 2021/07/11
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