MATERIAL FLOW COST ACCOUNTING – of a plastic bottle production process
The necessity and importance of process analysis have been continually increasing over the years. Between several requirements, we see that requirements of international standardization and consumer market itself lead the companies to improve their processes and become more efficient with eco-friendly products and processes.
Thus, we are studying the process of plastic injection and blow of a bottle destined for the non-destructive method of oil analysis in predictive maintenance. We present the material (and energy) flows of a Brazilian company, we made the Material Flow Analysis (MFA) of a process of this organization.
The kit assembled and sold from the company includes the bottle, the top and the straw. However, our focus will be only on the manufacturing of the bottle, using the indicator categories of the standard ISO 14031 and Material Flow Cost Accounting (MFCA) with ISO 14051 standard as environmental management tools, in order to develop a set of indicators for environmental optimization and process control.
szerzők
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Flister Junior Douglas
alkalmazott közgazdaságtan
alapszak -
Teruyuki Kawano Gustavo
műszaki menedzser
alapszak
konzulens
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Harazin Piroska
Egyetemi tanársegéd, Környezetgazdaságtan és Fenntartható Fejlődés Tanszék