Search results for " Cost accounting"
showing 6 items of 6 documents
Scope-Oriented Thermoeconomic analysis of energy systems. Part I: Looking for a non-postulated cost accounting for the dissipative devices of a vapou…
2010
Abstract The authors of the main thermoeconomic methodologies developed in the last two decades have recently focused their efforts on the analysis of dissipative devices, i.e. those components whose productive purpose is neither intuitive nor easy to define. Coherent and unanimously accepted cost structures have been identified for dissipative components, while ambiguities still exist as concerns the cost allocation principles to be adopted. Being this aspect evidently cost-influencing, accurate analyses focused on the subjectivity of results are needed. This paper is structured in two parts. In the Part I an in-depth study of some critical issues arising from the thermoeconomic analysis o…
Exergy analysis and thermoeconomic cost accounting of a Combined Heat and Power steam cycle integrated with a Multi Effect Distillation-Thermal Vapou…
2017
Abstract In this paper an exergy analysis and thermoeconomic cost accounting of a Combined Heat and Power steam cycle integrated with Multi Effect Distillation-Thermal Vapour Compression plant is performed; the goal of the study is to show how these methodologies provide a rational criterion to allocate production costs on electricity and freshwater in such a dual purpose system. After a brief overview on the methodology and a description of reference plant, exergy analysis is carried out to calculate exergy flows and exergy efficiencies at component level. A detailed description of the adopted thermoeconomic model is given. In a first scenario, cost accounting is performed assuming that th…
Obiektowy rachunek kosztów usług pasażerskiego transportu samochodowego na przykładzie PKS SA
2018
W dobie silnej konkurencji, dynamicznie zmieniających się warunków rynkowych rachunek kosztów odgrywa ważną rolę, bowiem generuje informacje do podejmowania racjonalnych decyzji. Celem artykułu jest zaprezentowanie możliwości wykorzystania obiektowego rachunku kosztów w działalności usługowej pasażerskiego transportu samochodowego. Zmierzając do osiągnięcia celu, omówiono istotę obiektowego rachunku kosztów oraz korzyści wynikające z jego stosowania. Przedstawiono informacje o spółce – specyfikę przedmiotu działalności, strukturę organizacyjną, bowiem wpływają one na kształt rachunku kosztów. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy literatury przedmiot…
Exergy analysis and thermoeconomic cost accounting of a CHP steam cycle integrated with MED-TVC desalination
2016
In this paper exergy analysis and thermoeconomic cost accounting of a CHP steam cycle integrated with MED-TVC plant is performed; the purpose is to show how this methodology provides a rational criterion to allocate production costs on electricity and freshwater. After a brief overview on methodology and a description of reference plant, exergy analysis is carried out in order to calculate exergy flows and plant exergetic performance. A detailed description of the adopted thermoeconomic model is given. Cost accounting is performed considering two scenarios: in the first, the concentrated brine is disposed back to sea, thus being its exergy content definitively wasted; in the second, convers…
Thermodynamic, Exergy, and Thermoeconomic analysis of Multiple Effect Distillation Processes
2018
Abstract Multiple effect distillation (MED) is nowadays the preferred technology for the construction of new plants based on thermal processes in the growing desalination market. MED technology, in fact, presents a number of advantages with respect to the more traditional multistage flash technology, among all the lower energy consumption achievable in MED plants. However, a large potential for improvement in terms of lowering production costs still exists, which stimulates further efforts on process optimization from companies and researchers involved in the field. Thermodynamic and exergy analysis provides useful insights regarding the identification of main inefficiencies and the margins…
On thermoeconomics of energy systems at variable load conditions: integrated optimization of plant design and operation
2007
Abstract Thermoeconomics has been assuming a growing role among the disciplines oriented to the analysis of energy systems, its different methodologies allowing solution of problems in the fields of cost accounting, plant design optimisation and diagnostic of malfunctions. However, the thermoeconomic methodologies as such are particularly appropriate to analyse large industrial systems at steady or quasi-steady operation, but they can be hardly applied to small to medium scale units operating in unsteady conditions to cover a variable energy demand. In this paper, the fundamentals of thermoeconomics for systems operated at variable load are discussed, examining the cost formation process an…