摘要
以物质流转平衡为基础,通过界定资源流转价值概念,构建流程制造型企业的资源价值流转四大模型:核算模型以核算基本式与分解式为基础,用以刻画生产过程的资源投入、消耗、产出及废弃价值信息;方程式评价模型包括基于资源、经济价值与环境三效率一体化的总体方程式,并从资源输入、消耗与循环、输出三环节延伸至企业内部结构层面构建因子分解式;因子联动分析模型可有效揭示企业资源流转的价值变化规律及相互关联,满足企业资源流转改善潜力与优化路径的信息需求,提升产品综合价值。最后将各类模型融入PDCA螺旋式优化管理过程中,实现企业资源、能源消耗与经济效益、环境负荷的动态优化与协调,为企业环境管理、资源流转优化及可持续发展提供决策支持。
Based on the material flow balance principle and the reasonable concept definition of resource flow value, this paper builds four models of the resource value flow of process manufacturing enterprises. Accounting model is built on the basic type and decomposition type to depict the value information of resource allocation, consumption, output and disposal in the production process. Equation evaluation model includes the total equation based on the integration of resource, economic value and environmental efficiency, and extends into the internal structure level of the enterprise from resource input, consumption and circulation and output to construct the factor structural equation. Factor interrelated analysis model can effectively discover the value change rule and its relation with resource flow in the enterprise, meet the demand of information for improving the potential and optimal route of enterprise resource flow, and promote the product comprehensive value. At last, the paper takes the different models into the PDCA spiral optimal management process, achieves the dynamic optimization and coordination between the enterprise resource and energy consumption on the one hand and the economic benefit and environmental load on the other, and provides the decision making service for enterprise environmental management, resource flow optimization and sustainable development.
出处
《中国地质大学学报（社会科学版）》
CSSCI
北大核心
2009年第5期43-50,共8页
Journal of China University of Geosciences(Social Sciences Edition)
基金
湖南省研究生科研创新基金资助项目(1343-74236000001)
中南大学与中国铝业科研合作课题(EIS2006CCFF08-1304)
关键词
资源价值流转
因子联动分析
PDCA循环管理
流程制造型企业
resource value flow
factor interrelated analysis
PDCA recycle management
process manufacturing enterprise
