Material Resources Efficiency Evaluation Method for Manufacturing Systems with Generalized Structure

Abstract

This paper describes a new approach to material resources efficiency evaluation for industrial enterprises. This approach is based on material flow cost accounting and is aimed at reconciliation of economic and environmental aspects of the production process. A new mathematical model of material flows’ cost introduced in generalized form, its differences from standard model are shown. In particular, given model takes into account production process’ time parameters and can be used for analysis of systems with an arbitrary structure; it does, however, require significantly more input data, as calculations make use of momentary material flows’ values and not accumulated values for a time period. With the help of new model cases are illustrated, in which application of standard method can provide incorrect information. Based on the model, three types of material resources efficiency indicators are formulated and a way of their application in optimal planning procedures is shown. Finally, advantages and drawbacks of the method in general are discussed, as well as prospects of its further development.