Energy resource cost accounting method in iron and steel industry considering production process and multiproduct effect

Ding, Wenwu ; Usón, Sergio (Universidad de Zaragoza) ; Long, Yan

Resumen: 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.

Idioma: Inglés

DOI: 10.1155/er/8838411

Año: 2025

Publicado en: International Journal of Energy Research 2025, 1 (2025), 21
ISSN: 0363-907X

Tipo y forma: Article (Published version)

Área (Departamento): Área Máquinas y Motores Térmi. (Dpto. Ingeniería Mecánica)