165173 20251219174251.0 doi 10.1155/er/8838411 sideral 146678 ART-2025-146678 eng Ding, Wenwu Energy resource cost accounting method in iron and steel industry considering production process and multiproduct effect 2025 The 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. Access copy available to the general public Unrestricted info:eu-repo/semantics/openAccess by https://creativecommons.org/licenses/by/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Usón, Sergio Universidad de Zaragoza (orcid)0000-0002-9279-1959 Long, Yan 5004 590 Universidad de Zaragoza Dpto. Ingeniería Mecánica Área Máquinas y Motores Térmi. 2025, 1 (2025), 21 Int. j. energy res. International Journal of Energy Research 0363-907X 540945 http://zaguan.unizar.es/record/165173/files/texto_completo.pdf Versión publicada 2489951 http://zaguan.unizar.es/record/165173/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:165173 articulos driver 2025-12-19-14:42:21 ARTICLE