نشریه علمی فرآیند نو

نشریه علمی فرآیند نو

استقرار سیستم هزینه‌یابی جریان مواد جهت بهینه‌سازی و افزایش بهره‌وری مالی در یک مجموعه تولید کلر آلکالی: بخش الکترولایزر

نوع مقاله : پژوهشی

نویسندگان
موسی فیروزی 1
حبیب آقاجانی 2
پرویز محمدزاده 3
اسماعیل فاتحی‌فر 4
1 دانشجوی دکتری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران
2 دانشیار، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران
3 استاد، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران
4 استاد، مرکز تحقیقات بهره‌وری و توسعه پایدار، دانشکده مهندسی شیمی، دانشگاه صنعتی سهند، تبریز، ایران
10.22034/farayandno.2025.2045043.1974
چکیده
این مطالعه به بررسی روش هزینه‌یابی جریان مواد (MFCA) در یک مجتمع کلر آلکالی و تمرکز بر الکترولایزر تولید کلر می‌پردازد. با استفاده از MFCA، تحقیق به کاهش ضایعات و افزایش بهره‌وری می‌انجامد. بررسی جریان‌های مواد و هزینه‌های مرتبط، نقاط پنهان در محصولات منفی و هزینه‌ها را شناسایی کرده و فرصت‌های بهینه‌سازی را ارائه می‌دهد. محاسبات نشان می‌دهد که ۷۲ درصد جرم محصولات منفی، معادل ۷۱ درصد هدررفت مالی است. پیش‌بینی می‌شود که اجرای اقدامات بهبودی بر مبنای MFCA منجر به کاهش ۴ درصدی در ضایعات و افزایش بهره‌وری در خروجی محصول شود. این نتایج نه تنها اثربخشی MFCA در کاهش ضایعات را تأکید می‌کند، بلکه بهبود کارایی منابع و سودآوری بخش الکترولایزر را نیز نشان می‌دهد و قابلیت تسری به سایر بنگاه‌ها و صنایع را دارد.
کلیدواژه‌ها
هزینه‌یابی جریان مواد
کاهش ضایعات
افزایش بهره‌وری
کلر آلکالی
الکترولایزر

عنوان مقاله English

Implementation of Material Flow Cost Accounting System to Optimize and Increase Financial Efficiency in a Chlor-alkali Production Complex: Electrolyzer Department

نویسندگان English

Mousa Firouzi 1
Habib Aghajani 2
Parviz Mohammadzadeh 3
Esmaeil Fatehifar 4
1 PhD Student, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran
2 Associate Professor, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran
3 Professor, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran
4 Professor, Productivity and Sustainable Development Research Centre, Faculty of Chemical
چکیده English

This study examines the implementation of Material Flow Cost Accounting (MFCA) in a chlor-alkali complex, focusing on the electrolyzer section in chlorine production. By use of the MFCA method, the research aims to reduce waste and improve productivity. Analyzing material flows and associated costs reveals hidden inefficiencies related to negative products or waste and their costs, creating opportunities for optimization. Calculations indicate that 72% of the product's weight is negative, corresponding to a 71% financial loss. It is predicted that implementing MFCA-based improvements will result in a 4% reduction in waste and a significant increase in product output. These findings not only highlight the effectiveness of MFCA in waste reduction but also emphasize its positive economic impact, enhancing resource efficiency and overall profitability in the electrolyzer sector. The results of this study have the potential to be applied to other enterprises and contribute to the development of sustainable industrial practices.

کلیدواژه‌ها English

Material Flow Cost Accounting
Waste Reduction
Productivity Increase
Chlor-alkali
Electrolyzer
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