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On the cost formation process of the residues

Abstract:

Increasing concerns about the environmental impact of the production process, conversion and consumption of energy and natural resources. It is not only necessary to produce with the maximum cost effectiveness, but minimizing the emission of pollutants, and waste disposal. Unavoidably, in any productive process, the obtaining of functional process is inseparable from the generation of residues and waste disposals. Thermoeconomic cost accounting methods traditionally have put the emphasis in the production process, without keeping in mind the production cost of residues. To assign the cost of poly-generation systems appropriately, is required to know where the residues have been generated and their abatement costs. Therefore, in the same way there is a process of cost formation of the functional products, it also exists a cost formation process of the residues. In this paper, the mathematical basis for the cost assessment and process formation of the residues is presented.