A New Method of Material Resources Management Based on Material Flow Cost Accounting for Industrial Enterprises
Bulletin of the South Ural State University Ser Computer Technologies Automatic Control & Radioelectronics
Методические положения по управлению материальными ресурсами промышленного предприятия при помощи оценки материальных потоков
132 Today large industrial enterprises have to deal with increasing importance of ecological factors and associated restraints enforced by government and society. To ensure efficient operation of these enterprises, it is imperative to implement new practices based on the concepts of sustainable development  and related managerial tools [2, 3]. In the article, one of such methods is given. The method consists of the following steps: 1) construction of the material flow model; 2) modeling data
... l; 2) modeling data collection; 3) resource consumption survey; 4) model correction; 5) material flow cost accounting; 6) priority allocation among elements of the system; 7) optimization. The process of the material flow model construction and related calculations (steps 1, 4 and 5) are well described in . Model construction requires verified data about incoming and outgoing material flows volumes, as well as detailed information about system costs per quantification center for a set period of time. In case data collection cannot be carried out because of technical or other reasons (continuous enclosed production lines, for example), the model can be corrected by merging adjacent quantification centers or an additional modeling of the production process can be employed with the help of Markov chain with absorbing states . Resource consumption survey is comparison of planned system costs and material flow volumes with their actual values. It is recommended to move from the large scale model to more detailed one, up to the production unit or operation. In the process, it is sufficient to decompose only those parts of the model where notable divergence between planned and actual values occurred. It is also important to find the source of these divergences and correct the model accordingly. Priority allocation is evaluation of quantification centers (or material flows) by the chosen efficiency indicator. Usually, for quantification centers such indicator is ratio of the outgoing material flows Краткие сообщения In the article a new method of material resources management for industrial enterprises is introduced. The method is based on the concepts of sustainable development and the elements of environmental management theory, such as life cycle assessment and material flow cost accounting. Steps that have to be completed in order to improve material resources efficiency are outlined and discussed in detail. Two possible optimization routines are also introduced and reviewed, namely: search for a better production technology via comparative analysis of available alternatives of manufacturing operations and material flows redistribution procedure. The flowchart of material flows redistribution algorithm is shown.