Relevant bibliographies by topics / Paper mills : Cost accounting

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  3. Books
  4. Book chapters
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Academic literature on the topic 'Paper mills : Cost accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Paper mills : Cost accounting"

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Fujimura, Daijiro. "LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920." Accounting Historians Journal 34, no. 2 (December 1, 2007): 169–200. http://dx.doi.org/10.2308/0148-4184.34.2.169.

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This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.
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Tyson, Thomas. "THE NATURE AND ENVIRONMENT OF COST MANAGEMENT AMONG EARLY NINETEENTH CENTURY U.S. TEXITLE MANUFACTURERS." Accounting Historians Journal 19, no. 2 (December 1, 1992): 1–24. http://dx.doi.org/10.2308/0148-4184.19.2.1.

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Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective. This paper reports the results of such a re-examination. It initially describes the social and economic environment of U.S. textile manufacturing in New England in the early nineteenth century. Selected cost memos and reports are described and analyzed to indicate the nature and scope of costing undertaken at the mills in Lowell, Massachusetts, in the late 1820s and early 1830s. The paper discusses how particular cost information was used and speculates why certain more modern procedures were not adopted. Its major finding is that cost management practices fully measured up to the business complexities, economic pressures, and social forces of the day.
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Joshi, Satish, Ranjani Krishnan, and Lester Lave. "Estimating the Hidden Costs of Environmental Regulation." Accounting Review 76, no. 2 (April 1, 2001): 171–98. http://dx.doi.org/10.2308/accr.2001.76.2.171.

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This paper examines the extent to which accounting systems separately identify all the costs of environmental regulation. We estimate the relation between the “visible” costs of regulatory compliance (costs that firms' accounting systems correctly classify as “environmental”) and “hidden” environmental costs embedded in other accounts. We use plant-level data from 55 steel mills to estimate hidden costs, and we follow up with structured interviews of corporate-level managers and plant-level accountants. Empirical results show that a $1 increase in the visible cost of environmental regulation is associated with an increase in total cost (at the margin) of $10–$11, of which $9–$10 are hidden in other accounts. The findings suggest that inappropriate identification and accumulation of the costs of environmental compliance are likely to distort costs in firms subject to environmental regulation.
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Popovic, Nikola, and Marina Vasilic. "Activity-based costing on the example of prune-drying company." Journal of Agricultural Sciences, Belgrade 59, no. 3 (2014): 363–73. http://dx.doi.org/10.2298/jas1403363p.

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This paper examines the possibility of application of the activity-based costing in a company engaged in drying fruit. Activity Based Costing (ABC) was developed due to the shortcomings of traditional cost accounting systems, which was shown to have serious limitations, on one hand, and due to the need for more accurate cost price, on the other. This is of great importance for business decision making, which requires quality data and information, because the intense technical and technological progress has significantly altered the environment companies operate in. Along with this fact, major changes in cost structure occurred, which reflected through the increase of the indirect cost portion, and decrease of direct labor and material costs. Traditional cost accounting methods allocate indirect production costs using keys which are no longer appropriate for the new circumstances, and therefore typically allocate unreasonably high amount of indirect costs to those products which are produced in larger series. ABC cost accounting system firstly allocates indirect costs to pre-defined activities, and afterwards carries them to cost and profit drivers. The application of ABC costing in Serbia is at the very beginning. Having in mind that the privatization and the restructuring phase in the economy is followed by the establishment of a new management with fresh ideas, this can be a good timing for companies to introduce modern approach and modern methods of cost accounting. ABC method is very convenient for application in service companies, food processing industry, confectionery companies, driers, sugar refineries, breweries, dairies, mills etc.
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HART, PETER W. "Seasonal Variations in Wood: Percieved and Rea Impacts on Pulp Yield." March 2009 8, no. 3 (April 1, 2009): 4–8. http://dx.doi.org/10.32964/tj8.3.4.

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Over the course of a year, mills experience substantial variations in reported pulp yields per green ton of wood. In the spring, more wood must be consumed to produce the same amount of good-quality pulp. This paper examines the extent of seasonal changes and the seasonal reproducibility of wood moisture in chips. Seasonal changes in the amounts of bark, pin chips, and fines in the chips going to the digester are also examined. Other potential seasonal accounting impacts on reported pulp yield and costs are also considered. Assuming a 1000-TPD mill with a nominal wood cost of $45/green ton, these seasonal changes can account for a variance of almost $600,000/month between the best and the worst operating month. In the worst month, an additional 0.5 green tons of wood per ton of pulp must be processed.
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Wilson, James M. "Performance-based pay: alternative interpretations of the Portsmouth Block Mills’ savings." Journal of Management History 22, no. 3 (June 13, 2016): 269–97. http://dx.doi.org/10.1108/jmh-04-2016-0019.

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Purpose The purpose of this paper is to describe and analyse a historic performance-based pay system used in 1803-1810 to reward Marc Isambard Brunel for his innovative engineering designs used in the Portsmouth Block Mills. This was used to ensure that Brunel would continue his work on the project once the design was complete to resolve any problems and make any desirable improvements to the machines and the system as a whole. Design/methodology/approach This research analyses archived correspondence between the project’s initiators: the Navy Board and Samuel Bentham along with the Admiralty as well as Marc Brunel. Basic financial analyses are applied to the historic cost and investment data. Findings The scheme was well designed and successfully kept Brunel involved in the implementation and operational phases of the project. However, there were numerous problems that delayed the project’s completion, thereby creating additional work for Brunel and also delaying and reducing his payments. Brunel was alienated by these developments. Research limitations/implications This research has exploited the archived data as fully as possible, and although there are no known deficiencies in the records, it would be desirable to have more complete and detailed information on the investment in, and operations of, the factory. Practical implications Reward systems should be designed and implemented so that events outside management’s and worker’s control should not disadvantage either group. Originality/value Detailed information about the operations and financial performance of an early factory are analysed in depth. These reveal how management and an innovative engineer interacted regularly over several years with numerous insights on their day-to-day relations.
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Navissi, Farshid, and VG Sridharan. "Determinants of Target Costing Adoption: A Research Note." Journal of Management Accounting Research 29, no. 1 (June 1, 2016): 67–77. http://dx.doi.org/10.2308/jmar-51501.

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ABSTRACT The objective of this paper is to advance the theory relating to the determinants of target costing (TC) system adoption by firms. Although the existing literature identifies several factors, it mainly clarifies the circumstances under which TC adoption will add firm value, which refers to a benefit orientation. This paper uses Miles and Snow's (1978) strategy typology to examine the cost orientation of TC adoption, which answers the question as to why firms do not adopt TC even when the existing literature alludes to the benefits of adoption. The paper argues that prospector managers possess the scope to take advantage of the high information asymmetry to avoid TC adoption, because their stock-based compensation increases with volatility in earnings and stock returns. In contrast, defender managers gain increased cash-based compensation with the adoption of TC, which helps achieve greater firm profits. The paper concludes with specific sources of agency problems and several avenues for future research.
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Tyson, Thomas N. "Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills." Accounting, Business & Financial History 8, no. 2 (July 1998): 211–29. http://dx.doi.org/10.1080/095852098330521.

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Zeng, Zhiqiang, Xiaobin Chen, and Kaiyao Wang. "Energy Saving for Tissue Paper Mills by Energy-Efficiency Scheduling under Time-of-Use Electricity Tariffs." Processes 9, no. 2 (January 31, 2021): 274. http://dx.doi.org/10.3390/pr9020274.

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Environmental concerns and soaring energy prices have brought huge pressure of energy saving and emission reduction to tissue paper mills. Electricity is one of the main energy sources of tissue paper mills. The production characteristics of tissue paper mills make it easy to decrease energy cost by using time-of-use (TOU) electricity tariffs. This study investigates the bi-objective energy-efficiency scheduling of tissue paper mills under time-of-use electricity tariffs, the objectives of which are makespan and energy cost. First, considering the processing energy cost, setup energy cost, and transportation energy cost, an energy cost model of a tissue paper mill under TOU electricity tariffs is established. Second, the energy-efficiency scheduling model under TOU electricity tariffs is built based on the energy cost model. Finally, on the basis of decomposition and teaching–learning optimization, this study proposes a novel multi-objective evolutionary algorithm and further combined with the variable neighborhood search to solve the problem. The case study results demonstrate that our study of tissue paper mill energy saving is feasible, and the proposed method has better performance than the existing methods.
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Parnell, John A., Zhang Long, and Don Lester. "Competitive strategy, capabilities and uncertainty in small and medium sized enterprises (SMEs) in China and the United States." Management Decision 53, no. 2 (March 16, 2015): 402–31. http://dx.doi.org/10.1108/md-04-2014-0222.

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Purpose – The purpose of this paper is to investigate linkages among competitive strategy, strategic capabilities, environmental uncertainty, and organizational performance in small and medium sized enterprises (SMEs) in China and the USA. Design/methodology/approach – In China, a survey was administered to managers of SMEs in Shanghai and Guangzhou. In the USA, a survey was administered to managers of SMEs in three major cities. Competitive strategy, capabilities, uncertainty, and performance were measured by previously validated scales. Findings – Findings support the integrity Miles and Snow generic strategic typology. Performance satisfaction was significantly lower in firms employing a reactor strategy as opposed to those employing prospector, defender, or analyzer strategies. Additional support was found for the concept of strategic clarity, as businesses reporting moderate strategic clarity had lower levels of satisfaction with performance than those reporting either a single strategy or a combination emphasis on three equal strategies. Practical implications – Chinese SMEs tend to prefer cost-based approaches to their local markets. A differentiation market approach is challenging in most local Chinese economies due to the low wages of most jobs in an economy that is still largely centrally planned. In the USA, more disposable income leads to more market opportunities. While this situation is gradually changing in China, it is not at a point where SMEs feel comfortable pursuing totally differentiated strategies. Originality/value – Several distinctions in competitive strategy, capabilities, and environmental uncertainty between China and the USA are recognized by analysis. Analyzers and defenders in Chinese SMEs tend to follow industry prospectors with lower prices and/or superior service. They might change strategies after gaining a foothold in the market. Performance for SMEs with low strategic clarity often depends on established guanxi with governmental agencies or stated-owned enterprises, a situation very different from that in the USA.
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Dissertations / Theses on the topic "Paper mills : Cost accounting"

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Tanis, Veyis Naci. "An assessment of existing cost systems and appropriateness of activity based costing for Turkish and UK paper industries." Thesis, University of Aberdeen, 1996. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=122010.

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This thesis examines costing systems adopted within Turkish and British paper industries and assesses the appropriateness of Activity Based Costing for this area. It includes two case studies, one of which was performed in a Turkish paper mill and the other in a British one, that describe and examine product costing methods adopted and cost drivers employed within the costing system. The study also contains the results of two questionnaire surveys, one of which was applied to the Turkish and the other to British paper industry. All paper mills in the two industries were included within the survey response rates of which are 65.2% and 40.25% of the Turkish and British mills respectively. The questionnaire survey was designed to shed light into the costing practices adopted within the two paper industries. The results of the case studies and surveys indicated that the existing costing methods adopted and cost drivers employed within the two industries were appropriate for their manufacturing environments. Almost all the mills surveyed were found using traditional methods for their product costing and decision-making needs. Although ABC was implemented by a small number of factories, it was found inappropriate by two mills (one Turkish and one British) and hence abandoned. Different production processes and product types were identified as the main reason of this unsuitability. Also, most non-volume-related activities that may produce cost distortion in electronic and machinery-parts industries either do not exist or the effect of which over products is not important in the paper industry. Machine hour and production tonne cost drivers were found as being employed generally in both paper industries studied.
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Wang, Gewei. "Does market concentration motivate pulp and paper mills to vertically integrate?" Thesis, Available online, Georgia Institute of Technology, 2005, 2005. http://etd.gatech.edu/theses/available/etd-08242005-143103/.

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Thesis (M. S.)--Economics, Georgia Institute of Technology, 2006.
Haizheng Li, Committee Chair ; Patrick McCarthy, Committee Member ; Vivek Ghosal, Committee Member. Includes bibliographical references.
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Schneider, Thomas Ervin. "Is there a relation between the cost of debt and environmental performance? An empirical investigation of the U.S. Pulp and Paper Industry, 1994-2005." Thesis, 2008. http://hdl.handle.net/10012/3962.

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This study shows an economically significant relation between a firm’s environmental performance and its cost of debt. Firms that have poor environmental performance will face future environmental liabilities related to compliance and clean-up costs due to increasingly strict environmental laws and regulations. Under current U.S. law, environmental liabilities can impair the value of fixed assets, as environmental claims often take precedence over the claims of creditors. Thus, future environmental liabilities are of particular concern to creditors. Previous accounting research has shown that a firm’s market value of equity is significantly affected by its environmental performance. However, the same has yet to be shown for a firm’s cost of debt capital. This study focuses on a sample of U.S. pulp and paper firms. The results imply that the market applies an ‘environmental risk’ premium of thirty-eight basis points to the cost of debt capital for the average public firm in the U.S. pulp and paper industry, based on its environmental performance. Environmental performance is measured using the annual toxic release inventory of the United States Environmental Protection Agency. It is a measure of the amount of toxic chemicals released to land, air and water by a firm’s operating facilities. This paper adds to the literature, providing evidence that environmental performance is a value relevant measure with regards to creditors. Thus, recent calls in the United States for greater cooperation between the Securities and Exchange Commission and the Environmental Protection Agency should be addressed. These calls are for the reporting, on a firm-wide basis, of quantifiable data that is already required by the Environmental Protection Agency but is not typically available in detail in firms’ reports to investors.
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Books on the topic "Paper mills : Cost accounting"

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Technicians, Association of Accounting. Cost accounting and budgeting: Final examination paper 10. London: FinancialTraining Courses, 1987.

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Francis, David William. Energy cost reduction in the pulp and paper industry: An energy benchmarking perspective = Réduction des coûts énergétiques dans l'industrie des pâtes et papiers : une analyse comparative de l'énergie. [Ottawa]: Natural Resources Canada = Ressources naturelles Canada, 2004.

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Institute of Cost and Management Accountants., ed. Cost accounting 1: Paper 2. London: BPP, 1986.

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Cost accounting 2: Paper 10. 2nd ed. London: BPP, 1986.

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Stage 2, paper 5: Cost accounting : revision pack. London: Financial Training, 1992.

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CAT Paper B2 - Cost Accounting Systems: Study Text (2002). BPP Business Education Ltd, 2002.

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BPP. Cima Paper 6 - Stage 2: Operational Cost Accounting (Oca). BPP Publishing Ltd, 2000.

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Cat Paper B2: Cost Accounting Systems: Practice and Revision Kit (1999). BPP Business Education Ltd, 1999.

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Hazzard, P. A. Cost and Management Accounting 1: Caca Paper 1.2 (Vnr Accountancy Passbooks). Van Nostrand Reinhold, 1988.

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BPP. Cima Paper 2 - Stage 1: Cost Accounting and Quantitative Methods (Cqm). BPP Publishing Ltd, 2000.

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Book chapters on the topic "Paper mills : Cost accounting"

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Kim Oanh, Nguyen Thi, and Bengt-Erik Bengtsson. "Design of a representative and cost-effective sampling program for industrial wastewater with examples from bleached kraft pulp and paper mills." In Global Environmental Biotechnology, Proceedings of the Third Biennial Meeting of the International Society for Environmental Biotechnology, 275–92. Elsevier, 1997. http://dx.doi.org/10.1016/s0166-1116(97)80050-7.

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"ing if one remembers that the Industrial Revolution started in France a few decades after England. But several authors [Levy-Leboyer, 1968; Asselain, 1984; and Keyder & O'Brien, 1978] ex­ plain that the French economy always kept up with technological progress in Great-Britain. A massive deceleration in the economy occurred between 1790 and 1810; the French industrial produc­ tion, which was probably equivalent in volume to the English one in 1790, was reduced to a much lower level in 1810. However, a new start occurred after 1810 and the two countries had parallel industrial growths all through the 19th century. Cost accounting systems may have appeared around the turn of and after the 15 th century in Europe [Gamer, 1954]. They actually spread to most firms during the industrial revolution in the 19th century; first in England, then in France, then in the USA, and in Germany. The aim of the present article is to describe the creation and development of such an industrial accounting system at Cie Saint-Gobain. This paper discusses the development of accounting by this very old company (created in 1665) between 1820, when it abandoned single entry bookkeeping, and 1880, when it achieved a full cost system. When examining the archives, this researcher saw no evidence that the textbooks mentioned above were read by anyone at Saint-Gobain. HISTORICAL BACKGROUND OF SAINT-GOBAIN: THE ROYAL MANUFACTURE AND THE PRIVILEGE Instead of continuing to buy glass from Venice, which was too much for the finances of the French kingdom, Colbert encouraged the foundation of a Manufacture Royale des Glaces, established in Rue Reuilly in Paris. The creation and development of the Com­ pany resulted from privileges granted by the monarch to business­ men successively in 1665, 1683, 1688, 1695, 1702, 1757 and 1785. Those privileges made the firm a hybrid one, depending both on public and private laws; on the one hand it had a privilege and on the other hand the legal statutes of a limited Company [Pris, 1973, p. 26]. Having a privilege meant industrial, commercial, fiscal, ad­ ministrative, juridical and financial advantages such as exemption of taxes, free circulation for goods bought and sold, and a prohibi­ tion for anyone to sell the same kind of product. Saint-Gobain was therefore protected from possible rivals and all those years of 194." In Accounting in France (RLE Accounting), 250. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-18.

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Fragkakis, Nikolaos, Sergios Lambropoulos, and John-Paris Pantouvakis. "A Computer-Aided Conceptual Cost Estimating System for Pre-Stressed Concrete Road Bridges." In Civil and Environmental Engineering, 563–75. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9619-8.ch024.

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The need for an environmentally friendly design of modern motorways increases the construction of bridges, which has exhibited substantial overruns above estimated costs. Therefore, easy to use, inexpensive and accurate methods for conceptual cost estimating are needed. This paper presents a computer-aided cost estimating system for pre-stressed concrete road bridges that provides estimates of the material quantities and cost of all bridge elements. It relies on a database incorporating actual data collected from recently constructed bridges and exploits material estimating models developed with statistical analysis. Different configurations are devised from short to long-span bridges, accounting for the major deck construction methods and foundation systems. The system can be easily used to provide different cost estimates to the owner, designer and contractor during the project's early stages. By allowing reliable cost estimates in a short time, the proposed computer-aided system represents a useful decision making tool.
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Baumeister, Alexander, and Markus Ilg. "Activity Driven Budgeting of Software Projects." In Professional Advancements and Management Trends in the IT Sector, 189–205. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0924-2.ch013.

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There are numerous forecast models of software development costs, however, various problems become apparent in context to practical application. Standardized methods, such as COCOMO II have to be calibrated at an individual operational level on the basis of the underlying database. This paper presents a new activity based approach that is based on business specific cost data that can be easily integrated into existing management accounting systems. This approach can be applied to software development projects based on the unified process in which activity driven budgeting promises several advantages compared to common tools in use. It supports enterprise specific cost forecasting and control and can be easily linked with risk analysis. In addition to the presentation of a conceptual design model, the authors present a framework for activity driven budgeting and cost management of software development projects combined with concrete implementation examples.
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Boarnet, Marlon, and Randall C. Crane. "Studies of Urban Form and Travel." In Travel by Design. Oxford University Press, 2001. http://dx.doi.org/10.1093/oso/9780195123951.003.0008.

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Does the built environment affect how often and how far people drive or walk or when they will take the bus or the train? If so, how? A lively, expanding literature continues to investigate the potential for causal links between urban design and travel behavior, yet there remain many gaps and considerable disagreement. Our purpose here is mainly to identify what past research has to say on these questions. We also try to explain why these studies reach different conclusions and how and where this work might be usefully improved. The first, and perhaps best-known, group of studies on this topic investigates how travel behavior and travel investment affect land use. There is also a long if more recent practice of viewing these links from the opposite direction; that is, how does land use influence urban travel? We consider this second question in more detail following a brief review of the first. Though not our focus, most questions about land-use/transportation links over the past century concern the influence of transportation infrastructure on development patterns. Analysts ask how highways and mass transit contribute to decentralization trends, how they affect the local balance of jobs and housing, or how they affect the pattern of commercial investment (see, e.g., the reviews in Gómez-Ibáñez, 1985b; Giuliano, 1989, 1991, 1995a, 1995b; Cervero and Landis, 1995). The basic idea is this: People choose their homes and locate their businesses based in part on their proximity to work, other potential destinations, and the markets for their products and labor generally (see, e.g., Von Thunen, 1826; Weber, 1928; Losch, 1954; Alonso, 1964; Muth, 1969; Mills, 1972; Solow, 1973; Fujita, 1989; Anas, Arnott, and Small, 1997). That is, the cost of transporting people and things over space depends on the distances and resources required. Once these costs are fixed, perhaps by the establishment of a central downtown or transshipment point, the price of land at each location is determined by demand. This in turn is determined, again in part, by how much money one has left after accounting for the transportation costs associated with that location.
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"Benthic Habitats and the Effects of Fishing." In Benthic Habitats and the Effects of Fishing, edited by Jake Rice. American Fisheries Society, 2005. http://dx.doi.org/10.47886/9781888569605.ch4.

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<strong><em>Abstract. </em></strong>This paper first considers why it has been so difficult to make progress on moving fisheries toward ecological sustainability even in the narrow context of the target species. It then reviews the additional challenges that must be confronted when addressing the ecosystem effects of fishing, particularly impacts on benthic communities and habitats. Several impediments to progress are identified, including excess fishing capacity, the differential time courses of costs and benefits in reductions in fishing, myths and preconceptions regarding precaution and the relationship of sustainability to fishery characteristics, and above all, the complexity of the concept of sustainability itself, which has ecological, economic, and social dimensions. It has proven nearly impossible to find management options that do not lose ground on some dimensions in exchange for positive change on others. The paper evaluates the main tools available for reducing the effects of fishing on benthic communities and habitats, with regard to sustainability on all three axes. Four main classes of tools, including changing the cost– benefit accounting to include ecosystem goods and services, marine protected areas, gear modification and fleet substitution, and eco-certification, were all found to incur significant social or economic costs in order to make significant contributions to reducing impacts of fisheries on benthos. Because of the inescapability of trade-offs in decision making, a structured framework is needed for the decisionmaking process. Objectives-based fisheries management provides such a framework, but including benthos (and other ecosystem properties) in the list of objectives presents real challenges in keeping the list tractably short and the individual objectives usefully explicit. Work done by expert groups on approaches to meet these challenges is summarized. Overall, although there are many ecological questions about fishing effects on the benthos that have not yet been fully answered, the more urgent challenges are to find ways to use the knowledge we do have more effectively in decision making.
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Colmenares, Leopoldo. "Assessing Critical Success Factors of ERP Implementation." In Business Information Systems, 1371–81. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-61520-969-9.ch085.

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An enterprise resource planning (ERP) system is an integrated set of programs that provides support for core organizational activities. ERP is a software infrastructure embedded with “best practices,” or best ways to do business based on common business practices or academic theory. The aim is to improve the cooperation and interaction between all the organizations’ departments, such as the products planning, manufacturing, purchasing, marketing and customer service department. ERP systems is a fine expression of the inseparability of IT and business. As an enabling key technology as well as an effective managerial tool, ERP systems allow companies to integrate at all levels and utilize important ERP systems applications, such as supply-chain management, financials and accounting applications, human resource management and customer relationship management (Boubekri, 2001). ERP systems hold the promise of improving processes and decreasing costs. Furthermore, two important new frontiers for ERP systems are electronic business (e-business) and supply-chain management (Wang and Nah, 2001). The systems can connect with suppliers, distributors, and customers, facilitating the flow, the product and information. ERP systems implementation is costly and complex. In many cases, an ERP system is the largest single investment in any corporate-wide project. The software is expensive, and the consulting costs even more. Meta Group found that the average ERP systems implementation takes 23 months with total owners’ cost of $12 million (Stewart, 2000). The ERP systems implementation is the process where business process and ERP system match each other. Usually the firm has to change the business process per ERP systems. Sometimes most positions have to be redesigned according to the ERP systems. Thus the difficulties and high failure rate in implementing ERP systems have been widely cited in the literature (Davenport, 1998; Kim, Lee, & Gosain, 2005)). The failure percentage of ERP systems was determined by one study as ranging from 40 to 60% and from another study as between 60 and 90% (Langernwalter, 2000; Ptak and Schragenheim, 2000; Yingjie, 2005). Although the failure rates of these ERP implementations have been highly publicized, this has not distracted companies from investing large sums of money on ERP systems (Somers & Nelson, 2004). ERP systems provide companies with the means of integrating their business functions into a unified and integrated business process. As companies implement more enterprise based systems throughout their organizations, the need for integration of these systems becomes even more paramount. Expanding from the functional areas of accounting, human resources, and shop floor control to an enterprise-wide system has become a format for producing full organization integration. Over the past few years, limited research has been conducted about ERP implementation issues: mainly case studies in individual organizations have been reported. That is a motivation toward conducting empirical studies to explore critical factors that affect ERP systems implementation. This study presents the results of an empirical study that surveyed managers from seven corporations, who were identified as having a key role in ERP systems implementation, in order to assess empirically which CSFs are critical in leading a successful implementation of ERP systems. A factor analysis solution was used to derive factors affecting successful ERP implementation. These factors are: ERP implementation management, users aptitudes and communication and technical knowledge. The study reveals that about 81.5 % of the variances in ERP systems implementation were explained by the critical factors identified in the study. The remainder of this article is organized in four sections. First ERP-related literature is reviewed. The next section introduces the research methodology, followed by the presentation of the results. The paper ends with the conclusions and implications for future research and practice.
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Conference papers on the topic "Paper mills : Cost accounting"

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Wells, Parker, Karthik Nithyanandam, and Richard Wirz. "Cost Optimal Strategies of High Temperature Thermal Energy Storage Systems in Combined Heat and Power Applications." In ASME 2016 10th International Conference on Energy Sustainability collocated with the ASME 2016 Power Conference and the ASME 2016 14th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/es2016-59471.

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As variable generation electricity sources, namely wind and solar, increase market penetration, the variability in the value of electricity by time of day has increased dramatically. In response to increase in electricity demand, natural gas “peaker plants” are being added to the grid, and the need for spinning and nonspinning reserves have increased. Many natural gas, and other heat source based, power plants exist as combined heat and power (CHP), or cogeneration, plants. When built for industrial use, these plants are sized and run based on heat needs of an industrial facility, and are not optimized for the value of electricity generated. With the inclusion of new, less expensive thermal energy storage (TES) systems, the heating and electricity usage can be separated and the system can be optimized separately. The use of thermal energy storage with CHP improves system economics by improving efficiency, reducing upfront capital expenditures, and reducing system wear. This paper examines the addition of thermal energy storage to industrial natural gas combined heat and power (CHP) plants. Here a case study is presented for a recycled paper mill near Los Angeles, CA. By implementing thermal energy storage, the mill could decouple electric and heat production. The mill could take advantage of time-of-day pricing while producing the constant heat required for paper processing. This paper focuses on plant economics in 2012 and 2015, and suggests that topping cycle industrial CHP plants could benefit from the addition of high temperature (400–550°C) energy storage. Even without accounting for the California incentives associated with implementing advanced energy storage technologies and distributed generation, the addition of energy storage to CHP plants can drastically reduce the payback period below the 25 year expected economic lifetime of a plant. Thus thermal energy storage can make more CHP plants economically viable to build.
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Jagger, Doug, and Dave Korpach. "Identifying and Accounting for Environmental Costs." In 1998 2nd International Pipeline Conference. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/ipc1998-2115.

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Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cost drivers in the industry. As part of these studies, we identified some potential measures of environmental performance and actually measured certain aspects of environmental performance in pipeline companies. This paper will provide insights into the major environmental cost drivers in the industry and will define these cost drivers. It will provide some ideas on “what to measure” relating to environmental costs. Implementing an environmental cost management system is not a trivial task. It is difficult to assess how much of the cost associated with a certain investment is related to the environment. This can only be determined on a project by project basis and will also be unique from company to company. Although there is no “cookbook” approach to implementing this system, this paper will provide some guidance for implementing such a system.
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De Greef, Johan, Renaat De Proft, Kenneth Villani, and Miguel Angel Lopez. "Renewable Energy at Sustainable Cost Using a Combined Heat and Power WTE-Facility in the Paper Industry." In 18th Annual North American Waste-to-Energy Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/nawtec18-3532.

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In March 2008, Keppel Seghers started the engineering, supply, construction and commissioning of a Combined Heat and Power (CHP) Waste-to-Energy (WtE) plant in A˚motfors (Sweden). When completed in 2010 the plant will process close to 74,000 tons per year of household waste (average LHV = 10.5 MJ/kg) and limited quantities of (demolition) wood resulting in a yearly production of about 108,700 MWh of steam, 12,100 MWh of heat and 13,400 MWh of electricity. Herewith, the A˚motfors WtE-CHP is sized to meet the joined energy needs of the local paper production, neighboring industries and buildings at an overall net plant efficiency of almost 65%. The WtE-CHP will offer state-of-the-art combustion and energy recovering technology, featuring Keppel Seghers’ proprietary Air-Cooled Grate, SIGMA combustion control and integrated boiler. Waste is fed into the combustion line with an automatic crane system. To surpass the stringent EU emission requirements, a semi-dry flue gas cleaning system equipped with Keppel Seghers’ Rotary Atomizer was selected as economic type of process for purifying the combustion gas from the given waste mixture. Furthermore a low NOx-emission of 135 mg/Nm3 (11%O2, dry) as imposed by Swedish law is achieved by SNCR. The plant engineering is described with a focus on the overall energy recovery. As stable steam supply to the paper mill and the district heating system needs to be assured under all conditions the design includes for supporting process measures such as combustion air preheating, steam accumulation, turbine bypassing, buffering of the main condenser and back-up energy supply from an auxiliary fuel boiler. Additionally, external conditions can trigger distinct plant operation modes. A selected number of them are elaborated featuring the WtE-plant’s capability to conciliate a strong fluctuating steam demand with the typical intrinsic inertia of a waste-fired boiler. With prices for fossil fuels increasing over the years, the cost for generating process steam and heat has become dominant and for paper mills even makes the overall difference in viability. As will be documented in this paper, the decision to build the A˚motfors WtE-CHP was taken by Nordic Paper after a quest for significant cost-cutting in the production of process energy. Moreover, the use of industrial and household waste as fuel brings along the advantage of becoming largely independent from evolutions on the international oil and gas markets. By opening up the possibility for a long-term secured local (waste) fuel supply at fixed rates, WtE-technology offers a reliable alternative to maintain locally based industrial production sites. The Nordic Paper mills in A˚motfors are therefore now the first in Sweden to include a waste-fired CHP on a paper production site.
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Larson, Eric D. "Biomass-Gasifier/Gas-Turbine Cogeneration in the Pulp and Paper Industry." In ASME 1991 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1991. http://dx.doi.org/10.1115/91-gt-280.

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Increasing atmospheric carbon dioxide from fossil fuel combustion is raising new interest in using renewable biomass for energy. Modest-scale cogeneration systems using air-blown gasifiers coupled to aeroderivative gas turbines are expected to have high efficiencies and low unit capital costs, making them well-suited for use with biomass. Biomass-gasifier/gas-turbine (BIG/GT) technology is not commercial, but efforts aimed at near-term commercialization are ongoing worldwide. Estimated performance and cost and prospects for commercial development of two BIG/GT systems are described, one using solid biomass fuel (e.g. wood chips), the other using kraft black liquor. At an energy-efficient kraft pulp mill, a BIG/GT cogeneration system could produce over three times as much electricity as is typically produced today. The mill’s on-site energy needs could be met and a large surplus of electricity would be available for export. Using in addition currently unutilized forest residues for fuel, electricity production would be nearly five times today’s level. The total cost to produce the electricity in excess of on-site needs is estimated to be below 4 cents per kWh in most cases. At projected growth rates for kraft pulp production, the associated biomass residue fuels could support up to 100 GW of BIG/GT capacity at kraft pulp mills worldwide in 2020 (30 GW in the US). The excess electricity production worldwide in 2020 would be equivalent to 10% of today’s electricity production from fossil fuels.
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Czene, Tibor, and László Koltai. "The effect of the virgin fibers to the properties of different paper products." In 10th International Symposium on Graphic Engineering and Design. University of Novi Sad, Faculty of technical sciences, Department of graphic engineering and design,, 2020. http://dx.doi.org/10.24867/grid-2020-p13.

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The products from paper are widely used materials with several benefits. The corrugated paper keeps items protected through long-distance logistic processes and constant shipping and handling. The corrugated boxboards are ideal options for any industry’s shipping, packaging and storage needs. Papers and cardboards are quite low cost and also provide environmental-friendly solutions, using recyclable materials such as used corrugated cartons and old newspapers. Recycling offers a reduction in environmental impact in densely populated regions and a large production of paper and board products. Generally, the use of recycled fiber produces paper with poorer mechanical properties due to the decrease in the interfiber bonding. The recycled pulp must be treated to restore its bonding strength, for which there are six methods possible: mechanical treatment, chemical additives, chemical treatment, fractionation, papermaking process modification and blending with virgin fiber. Although some mills produce 100% recycled paper, the majority augment their used pulp with some virgin fiber. Paper properties can be tailored within some ranges by modifying the properties of fibers, but the influence of fine quality on structure, strength and optical properties of paper can be even greater. The properties of papers are essentially determined by their raw materials. Most of these raw materials are made from 100% recycled fiber, but as the quality of the waste fiber varies, different chemicals must be used to provide the desired or expected properties. From an environmental and economic point of view, the use of primary fibers can be an alternative.
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Consonni, Stefano, Eric D. Larson, and Niklas Berglin. "Black Liquor-Gasifier/Gas Turbine Cogeneration." In ASME 1997 International Gas Turbine and Aeroengine Congress and Exhibition. American Society of Mechanical Engineers, 1997. http://dx.doi.org/10.1115/97-gt-273.

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The kraft process dominates pulp and paper production worldwide. Black liquor, a mixture of lignin and inorganic chemicals, is generated in this process as fiber is extracted from wood. At most kraft mills today, black liquor is burned in Tomlinson boilers to produce steam for on-site heat and power and to recover the inorganic chemicals for reuse in the process. Globally, the black liquor generation rate is about 85,000 MWfuel (or 0.5 million tonnes of dry solids per day), with nearly 50% of this in North America. The majority of presently-installed Tomlinson boilers will reach the end of their useful lives during the next 15 to 20 years. As a replacement for Tomlinson-based cogeneration, black liquor-gasifier/gas turbine cogeneration promises higher electrical efficiency, with prospective environmental, safety, and capital cost benefits for kraft mills. Several companies are pursuing commercialization of black liquor gasification for gas turbine applications. This paper presents results of detailed performance modeling of gasifier/gas turbine cogeneration systems using different black liquor gasifiers modeled on proposed commercial designs.
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Manna, Marcello, and Raffaele Tuccillo. "Optimum Aero-Thermal Design of Turbomachinery Blading Systems Accounting for Variable Operating Conditions." In ASME Turbo Expo 2003, collocated with the 2003 International Joint Power Generation Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/gt2003-38629.

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The paper presents further developments to a recently proposed innovative procedure specifically conceived for the aero-thermal design of high performance turbomachinery cascades. The method, applied to an existing nozzle guide vane for which extensive and detailed experimental data are available, is demonstrated capable of increasing in an integral sense the overall blade performance. The latter are generalized to account for part and over load flow conditions. This is accomplished by formulating the design objectives in terms of a multiple point minimization procedure whose associated cost function includes the flatness of the overall blade performance. The results confirm that, despite the excellence of the initial design, there is room for improvements.
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Stalheim, Douglas G., and Steven G. Jansto. "The Role of Niobium in High Strength Oil and Gas Transmission Linepipe Steels." In 2006 International Pipeline Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/ipc2006-10091.

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Niobium’s role in the production of oil and gas transmission pipelines steels has gained significant importance in recent years. The economical movement of gas and oil to the marketplace from remote and rugged locations requires transmission pipelines to be designed to operate at higher pressures with improved toughness over a variety of temperature ranges. With the increased demand for energy resources continuing to grow, traditional plate mills, hot strip mills along with Steckel mills around the world are processing skelp for API pipe. The capabilities of these mills can be quite varied. Consequently, a variety of operational considerations and practices have put additional focus on Nb for its ability to retard recrystallization at elevated temperatures. This ability has added a new form of processing skelp for API pipe called High Temperature Processing or HTP. This new use of Nb in higher strength API oil and gas transmission pipeline steels allows a producer to create a ferrite/acicular ferrite microstructure without the traditional molybdenum alloy based design. The HTP Nb microalloy approach has benefits including reduced operating cost per ton, ease of rolling and welding, excellent low temperature toughness properties and high strength. This processing technique for API X70 and X80 is gaining acceptance as major pipeline projects are now applying this technology. In addition, X100 properties have been achieved with a combination of the traditional X80 alloy design and the newer employed HTP alloy design. This paper will discuss Nb’s role in meeting the increased strength requirements related to operating at higher pressures, improved low temperature toughness (TCVN > 200 J@−40 °C), microstructural demands and processing capability improvements for traditional plate, strip, and Steckel mill technology. The use of the new HTP concept in high strength API production will also be introduced.
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Gonzalez-Hernandez, Jose-Luis, Enrico Sciubba, and Abel Hernandez-Guerrero. "The Exergy-Based Cost of Crude Oil-Distillation Products: A Novel Perspective." In ASME 2014 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/imece2014-38063.

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A novel approach to the calculation of the cost of crude oil distillation products is proposed in this paper. The approach is based on the primary exergy “invested” in the entire process, from extraction to final dispatch, in a well-to-final use perspective including all externalities: capital, labor and environmental remediation cost. The method follows the Extended Exergy Accounting (EEA) theory, and results in a quantifier, the specific extended exergy cost eec, expressed in Joules of primary exergy globally used in the process per Joule of final product. This indicator is not meant to substitute the monetary cost currently adopted in all transactions, but rather to complement it by providing designers, industry managers and energy policy planners with a thermodynamically-sound basis for assessing how far a certain productive chain is from being “sustainable” in terms of primary resources. Several different processes are analyzed, and the quantitative differences in the final eec are calculated and discussed. The conclusions contain some suggestions for a general reassessment of our approach to the exploitation of primary energy resources.
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Eijssen, Marc. "Offshore Wind Farm Construction: Easier, Safer and More Cost Effective." In ASME 2011 30th International Conference on Ocean, Offshore and Arctic Engineering. ASMEDC, 2011. http://dx.doi.org/10.1115/omae2011-49847.

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Converting wind energy into a useful form of energy is one of the fastest growing alternative sources of energy in the present and foreseeable future. At the end of 2009, worldwide nameplate capacity of wind-powered generators was 159 gigawatts (GW). Energy production at onshore, near shore and offshore locations was 340 TWh, which is about 2% of worldwide electricity usage, and has doubled in the past three years and will continue to grow substantially. This growth comprises not only more wind farms, but wind mills with more capacity as well [1–3]. To achieve this growth, (heavy) lift companies and offshore contractors meet various challenges. Since primary cost for producing wind energy is construction, with up to 10 lifts per wind mill, a very competitive environment has been created in which efficient logistic and lifting operations, flexibility, avoiding damage to loads and safety are paramount [4,5]. Appropriate lifting gear provides an essential tool to meet these challenges; especially at offshore locations. Currently, steel wire ropes and grommets are extensively being used as lifting gear during the construction of wind farms, with its low cost being the key driver. But its weight together with the risk for damage to loads and injuries to operators are serious concerns. Synthetic slings, especially those made from polyester fiber, have gained popularity as a way to overcome these concerns. But, such slings are very sensitive to damage, hence its value and risk-avoidance is more and more being questioned; especially considering currently applicable legislation such as the European Machinery Directive 2006/42/EC [6]. With the introduction of high performance fibers, such as Dyneema® (Ultra-High Molecular Polyethylene (UHMwPE) fiber), not “just another synthetic fiber” has been introduced. The use of this UHMwPE fiber in protective sleeves and load bearing constructions holds the characteristics to overcome the concerns of the traditional materials as it has been proven by well-respected lifting companies. Since durability of a synthetic sling is largely determined by the performance of the protective sleeves, this paper comprehensively presents the abrasion, cut and tear resistance improvement created by sleeves made with fibers such as Dyneema®. In combination with its functionality in load bearing constructions and the key elements of the European Machinery Directive 2006/42/EC, this paper proves that Ultralift® roundslings made with Dyneema® provide not only safer and easier but also more cost effective construction (logistics and lifting) operations. So, slings made with Dyneema® have been entrusted to meet the lifting challenges of today and tomorrow.
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Reports on the topic "Paper mills : Cost accounting"

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Fuentes, Rolando. Distribution Networks Tariff Design in the Era of Decentralization: A Business Model Approach. King Abdullah Petroleum Studies and Research Center, November 2020. http://dx.doi.org/10.30573/ks--2020-dp24.

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In this paper we discuss the unexplored two-way relationship between distribution network tariff design and the emergence of new business models in the power sector. Distribution network tariffs have traditionally used a cost accounting method. We suggest, instead, the use of a business model framework to analyze the extent to which emerging business models in the power sector change the way electricity distribution network services are priced and packaged.
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