Predračunavanje stroškov čiščenja odpadne vode v podjetju X

Žirovec, Luka

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Title:	Predračunavanje stroškov čiščenja odpadne vode v podjetju X
Authors:	ID Žirovec, Luka (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... ID Denac, Matjaž (Comentor)
Files:	MAG_Zirovec_Luka_2017.pdf (2,07 MB) MD5: 86C95AF90E14499BFDA9EF3C59FFA1EB
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V raziskavi smo analizirali vzroke in posledice onesnaževanja voda, ki predstavljajo nevarnost za zdravje in obstoj človeštva ter drugih vrst. Preučili smo ukrepe, ki se sprejemajo in izvajajo na ravni Evropske unije in Slovenije za varovanje okolja in voda. Ukrepi se v zakonodaji odražajo tudi skozi predpisane mejne vrednosti onesnaževal v odpadni vodi, ki se jih ne sme preseči pri neposrednem ali posrednem spuščanju vode v okolje. To je mogoče dosegati z uporabo najboljših razpoložljivih tehnologij, pri čemer je od vrste odpadne vode odvisno, katera tehnologija je primerna za določeno vrsto odpadne vode oziroma onesnaževal, ki se nahajajo v odpadni vodi. Osredotočili smo se na konkretno študijo čiščenja izcedne odpadne vode iz komunalnega odlagališča odpadkov, pri čemer je značilno, da so izcedne odpadne vode na vrhu lestvice odpadnih voda glede na težavnost čiščenja, saj imajo zelo kompleksno in spremenljivo vsebino. Čiščenje v preučevanem podjetju poteka z membransko filtracijo, ki sicer predstavlja novejšo tehnologijo čiščenja, vendar pa zaradi specifičnih parametrov izcedne odpadne vode ni najbolj optimalna izbira oziroma kaže določene pomanjkljivosti, predvsem mašenje filtrnih modulov. Zaradi tega potrebuje podjetje tehnološko drugačno rešitev, ki pa mora biti konkretno podprta tako s tehnološkimi parametri čiščenja kot samimi informacijami glede stroškov, ki jih čiščenje povzroča. Ustrezno tehnološko rešitev čiščenja izcedne odpadne vode za preučevano podjetje predstavlja elektrokemični način čiščenja, ki je predmet podrobnejše preučitve. Za preučevano podjetje so bile izvedene konkretne meritve čiščenja in izračunani stroški, ki pri tem nastajajo. Pri okoljskem vidiku gre za merjenje vhodnih parametrov v čistilno napravo in učinkovitost čiščenja skozi izhodne parametre iz čistilne naprave, pri računovodskem vidiku gre za ugotavljanje potroškov, do katerih prihaja v procesu čiščenja, in učinkov po koncu procesa čiščenja ter posledično stroškov, ki pri vsem tem nastajajo. Tako so skozi celovito zbrane podatke prikazane tehnološke in računovodske informacije za poslovodstvo, ki mu bodo v pomoč pri nadaljnjih poslovnih odločitvah. Relevantno informacijo predstavlja tudi prikazana ekonomska upravičenost investicijskega vlaganja v novo čistilno napravo, saj je okoljska in tehnološka primernost čiščenja izcedne odpadne vode podprta s finančno upravičenostjo investicijskega vlaganja. Dodano vrednost naloge vsekakor predstavlja interdisciplinarnost tematike, in sicer teoretično in praktično inženirsko podprte empirične meritve parametrov in preračunih potroškov, ki predstavljajo osnovo za izračun stroškov čiščenja. Naloga poleg računovodskega vidika poudari tudi okoljski vidik oziroma želi dvigniti okoljsko zavest o pomenu varovanja okolja, pri tem pa investicije v okolje niso nujno le finančno breme za podjetja, temveč lahko predstavljajo stroškovno smiseln ukrep.
Keywords:	predračunavanje, proizvajalni stroški, izcedna odpadna voda, čistilne tehnologije
Place of publishing:	Maribor
Publisher:	[L. Žirovec]
Year of publishing:	2017
PID:	20.500.12556/DKUM-65484
UDC:	657.3
COBISS.SI-ID:	12824092
NUK URN:	URN:SI:UM:DK:2IMNCH4F
Publication date in DKUM:	18.10.2017
Views:	1541
Downloads:	157
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	08.04.2017

Secondary language

Language:	English
Title:	Wastewater treatment costs budgeting in company X
Abstract:	Our research analyzes causes and effects of water pollution which poses a threat to the health and existence of mankind and other species. We have examined the measures to be taken and implemented at the European Union and Slovenian environment and water protection level. Measures in the legislation are also reflected through the prescribed limit values of contaminants in the wastewater that must not be exceeded during the direct or indirect water discharge into the environment. This can be achieved using the best available technologies, where the type of wastewater determines which technology is suitable for a particular type of wastewater or pollutants found in such water. We focused on a practical study on leachate water from municipal landfill. Here, waste water is considered to be at the high end of water pollution in relation to the difficulty of cleaning due to its complex and variable content. Water treatment in the studied company is carried out by membrane filtration, which otherwise represents the latest cleaning technology, but is due to specific parameters of leachate water not the most optimal choice or shows some shortcomings, particularly clogging of the filter modules. For this reason, the company needs a different technological solution that must be supported by technological purification parameters as well as cost analyses concerning the cleaning. Electrochemical cleaning mode presents an appropriate technological solution for waste water cleaning of the studied company, and is further subjected to a more detailed examination. For the studied company, concrete measurements for cleaning and calculations of its costs were carried out. The environmental aspect is concerned with measurements of the input parameters of the cleaning device and its efficiency reflected through the output parameters from the treatment plant. The financial aspect is concerned with identifying the expenses that occur during the cleaning process, its after-effects and subsequent costs. The technological and accounting information for management are shown through collection of comprehensive data that will be helpful in future business decisions. Economic viability, in terms of investing in a new wastewater treatment plant as described here, presents relevant information, for both technological and environmental viability are supported by financial investment eligibility. The added value of the thesis is reflected in interdisciplinary topics, namely theoretical and practical engineering measurements of the parameters, and calculated exceeds which represent the basis for budgeting the cost of landfill leachate treatment. Besides the accounting perspective, the thesis highlights the environmental aspect and strives to raise the environmental awareness of the importance of environmental protection, while maintaining the view where environmental investments are not only a financial burden for the companies, but may represent a cost-sensible measure.
Keywords:	budgeting, production costs, landfill leachate, treatment technologies

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