search query: @indexterm STEEL INDUSTRY / total: 279
reference: 41 / 279
| Author: | |
| Title: | Stofflussbasierte Umweltskostenrechnung zur Bewertung industrieller Kreilaufwirtschaftskonzepte |
| Journal: | Zeitschrift für Betriebswirtschaft
1998 : VOL: 68:2, p. 147-174 |
| Index terms: | RECYCLING WASTE MATERIALS COST-PRICE-VOLUME ANALYSIS ENVIRONMENTAL PROTECTION STEEL INDUSTRY PRODUCT DEVELOPMENT PRODUCTION PLANNING |
| Language: | ger |
| Abstract: | Since the pass of the Federal Recycling Management and Waste Act (KrW/-AbfG) in October 1996 industrial companies are obliged to close their substance flow to a large extent. For an economic assessment of alternative recycling management strategies with respect to their cost efficient implementation the paper presents a decision-oriented approach to calculate the environment costs which have to be taken into account. The concept is applied exemplary to different recycling concepts within the Iron and Steelmaking industry. Beginning with the discussion of an activity-based costing approach its application to modeling industrial production systems as flowsheets will be demonstrated. Following, it is shown, how energy and mass balancing of complex production units can be done using a process simulation system. |
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