Cost of cement kiln co-disposalDate: 2019-08-29 Views:
As a new production technology, cement kiln co-disposal technology is an effective way to develop circular economy and realize double economic and social benefits.
Its principle is to utilize the heat of the cement kiln calciner, will completely organic matter decomposition of waste, the heat generated by the decomposition by cement production recycling, at the same time after calcination of the ash as the components of cement clinker, waste recycling, harmless, decrement disposal, become cement enterprise coordinate economic benefits and social benefits of advanced production mode.Cement kiln synergy compared with the traditional professional treatment, disposal of waste has the advantages of environmental protection, safety, no secondary pollution, has become many cement is an effective means of corporate social responsibility, not only make the enterprise to create economic value, can also play to the role of the "urban purifier", provides a new form of disposal of waste for the cities.
1. Accounting method
At present, collaborative disposal of cement kilns has been gradually promoted, but many enterprises have not calculated the collaborative disposal costs of cement kilns separately, which is not conducive to effective control of collaborative disposal costs of enterprises, and also affects the disclosure of collaborative disposal costs.
The cooperative disposal of cement kilns is characterized by recycling waste and participating in cement production, which is a business behavior made by enterprises based on the principle of environmental responsibility and belongs to the category of enterprises participating in circular economy.Therefore, the cost of collecting and disposing wastes to make cement products should be regarded as the environmental cost.As there are many kinds of waste products co-disposed by cement kilns, the disposal process of each kind of waste is different, especially in the pretreatment process, there are obvious gaps.Therefore, the activity-based cost accounting method should be selected in cost accounting.
2. Accounting steps
The cost accounting of collaborative disposal of cement kilns is based on activity-based costing method, which divides the activity centers and activities of collaborative disposal costs, collects the resource consumption into each activity, and then allocates the cost to collaborative disposal according to the cost drivers, so as to calculate the actual cost of collaborative disposal of cement kilns.
2.1 collaborative disposal of cement kilns shall be classified into the operation of the undergraduate purpose
The operation division of the collaborative disposal of cement kilns is based on the collaborative disposal business flow. According to the collaborative disposal business process and production process, the operation center is divided and the operation is determined.Sludge, contaminated soil, slag and hazardous waste are the main types of waste disposal in cement kilns.Each type of waste needs to be collected from waste producing units. Sludge and hazardous waste must be pre-treated after entering the factory before they can participate in the production of cement products.Among them, the technological process of sludge disposal is relatively complex.First, the sludge should be sent to the drying workshop, and the heat conduction oil and dryer are used to dry the sludge, so that the water content of the sludge decreases from 80% to 30%. After drying, the evaporated water is condensed and used for equipment cooling and preliminary heating of waste heat power generation.After that, the dried sludge powder and coal powder are put into the decomposition furnace for combustion.In this process, the calorific value generated by drying sludge can be used as an alternative fuel, and the remaining materials can be used as an alternative raw material for the production of clinker.Hazardous waste disposal is to send hazardous waste to the slurry system workshop for crushing and stirring, and then send it to the decomposition furnace through plunger pump for combustion with materials.In the combustion process of the decomposing furnace, the residue of hazardous waste becomes a component of clinker, and the heavy metal and other harmful substances are solidified in cement, so as not to cause secondary pollution.The disposal process of contaminated soil and slag is relatively simple. After entering the factory, such wastes are mixed with materials in a certain proportion in the distribution bin for crushing and grinding, and then are fed into the decomposition furnace for calcining.
When the waste is involved in cement production, follow-up environmental treatment, including denitrification and dust removal, should be carried out to minimize the pollution emission in the process of disposal.According to the collaborative disposal business flow, its operation center can be divided into "collection cost", "disposal cost" and "follow-up environmental treatment cost"."Collection cost" consists of transportation cost, loading and unloading cost, storage cost and packaging cost, all of which are involved in consumption allocation."Disposal cost" consists of 8 cost items: material cost, drying cost, pulp and residue disposal cost, raw material processing cost, clinker processing cost, clinker follow-up processing cost, waste heat recovery cost, and control cost. Among them, "material cost" is a direct cost, and does not participate in the distribution of indirect costs."Follow-up environmental treatment cost" consists of detection cost, dust removal cost and pollutant treatment cost, all of which are involved in the consumption allocation.
2.2 allocation of indirect costs for collaborative disposal of cement kilns
In the "disposal cost", the drying cost and slurry disposal cost are respectively the operating cost of sludge and hazardous waste disposal, which only need to be collected into two operations, not participating in the subsequent distribution, and directly included into the collaborative disposal cost.The raw material processing cost, clinker processing cost, clinker follow-up processing cost, waste heat recovery cost and control cost are firstly collected into the traceable cost of each operation, and the traceable cost Sd1, Sd2, Sd3, Sd4 and Sd5 are respectively obtained.
Then according to the cost drivers of each cost to determine the synergetic disposal line and common production line of the amount of work, based on the traceable cost and work out the cost driver allocation rate.
Indirect cost is allocated through cost distribution rate and the operating quantity of each production line to obtain indirect cost of collaborative disposal, so as to calculate the collaborative disposal cost of cement kiln.
Due to the co-disposal of cement kilns, there is additional income, such as government subsidies, raw material replacement, fuel replacement, etc.Therefore, it is necessary to offset the cost of collaborative disposal of cement kilns according to the amount of government subsidies, raw material substitution and fuel substitution, so as to obtain the actual cost of collaborative disposal of cement kilns.
Based on activity-based costing, the cost of collaborative disposal of cement kilns can be effectively linked with the cost of collaborative disposal, so as to allocate the cost more accurately.Cement kiln for coordination cost accounting model is set up, the coordination of the actual cost calculation, can make the enterprise in the social responsibility at the same time, to master the cost data and effectively analysis cost and reasonable cost control, and help enterprises to improve operational management level, to maximize the resource utilization, balance the relationship between the economic interests and corporate social responsibility.
The resource consumption of each activity needs further investigation, and the determination of cost drivers needs technical research.The specific quantity of material replacement and fuel replacement for cement kiln collaborative disposal needs to be studied through a lot of experiments.
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