000165173 001__ 165173
000165173 005__ 20251219174251.0
000165173 0247_ $$2doi$$a10.1155/er/8838411
000165173 0248_ $$2sideral$$a146678
000165173 037__ $$aART-2025-146678
000165173 041__ $$aeng
000165173 100__ $$aDing, Wenwu
000165173 245__ $$aEnergy resource cost accounting method in iron and steel industry considering production process and multiproduct effect
000165173 260__ $$c2025
000165173 5060_ $$aAccess copy available to the general public$$fUnrestricted
000165173 5203_ $$aThe iron and steel industry is a major consumer of energy. Many companies are turning to energy efficiency technologies. Management innovation is also important in increasing efficiency. In this study, we focus on the rational cost accounting of energy medium products in an iron and steel plant. While most of these products are used internally, some of them can be sold to outside users. Therefore, fair and rational cost allocation for these products is crucial for recovering costs and maximizing profits. Unfortunately, there is currently a lack of a fair and rational cost accounting method. To address this issue, we propose a thermoeconomic-based cost accounting method. We calculate the cost of six energy medium products for a model system. The cost of producing steel is found to be 2489.50 ¥/ton, while the costs for producing coke oven gas, converter gas, high-pressure steam (HPS), middle-pressure steam (MPS), low-pressure steam (LPS), and electricity are 2.40 ¥/m3, 1.79 ¥/m3, 428 ¥/ton, 371 ¥/ton, 305 ¥/ton, and 1.36 ¥/kWh, respectively. Our analysis indicates that other models may underestimate the cost of energy medium products, which can hinder subplant energy efficiency analysis. Therefore, plant management should reconsider its cost accounting methods and develop a better pricing model.
000165173 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttps://creativecommons.org/licenses/by/4.0/deed.es
000165173 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000165173 700__ $$0(orcid)0000-0002-9279-1959$$aUsón, Sergio$$uUniversidad de Zaragoza
000165173 700__ $$aLong, Yan
000165173 7102_ $$15004$$2590$$aUniversidad de Zaragoza$$bDpto. Ingeniería Mecánica$$cÁrea Máquinas y Motores Térmi.
000165173 773__ $$g2025, 1 (2025), 21$$pInt. j. energy res.$$tInternational Journal of Energy Research$$x0363-907X
000165173 8564_ $$s540945$$uhttps://zaguan.unizar.es/record/165173/files/texto_completo.pdf$$yVersión publicada
000165173 8564_ $$s2489951$$uhttps://zaguan.unizar.es/record/165173/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000165173 909CO $$ooai:zaguan.unizar.es:165173$$particulos$$pdriver
000165173 951__ $$a2025-12-19-14:42:21
000165173 980__ $$aARTICLE