Search results for: apparel manufacturing idustry
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2046

Search results for: apparel manufacturing idustry

1386 The Application and Relevance of Costing Techniques in Service Oriented Business Organisations: A Review of the Activity-Based Costing (ABC) Technique

Authors: Udeh Nneka Evelyn

Abstract:

The shortcomings of traditional costing system, in terms of validity, accuracy, consistency and relevance increased the need for modern management accounting system. ABC (Activity-Based Costing) can be used as a modern tool for planning, control and decision making for management. Past studies on activity-based costing (ABC) system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing techniques in service oriented business organisations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on activity-based costing (ABC). Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry, and government organizations. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: Identification of the most profitable customers; more accurate product and service pricing; increase product profitability; well-organized process costs.

Keywords: profitability, activity-based costing (ABC), management accounting, manufacture

Procedia PDF Downloads 581
1385 Design and Manufacture of Removable Nosecone Tips with Integrated Pitot Tubes for High Power Sounding Rocketry

Authors: Bjorn Kierulf, Arun Chundru

Abstract:

Over the past decade, collegiate rocketry teams have emerged across the country with various goals: space, liquid-fueled flight, etc. A critical piece of the development of knowledge within a club is the use of so-called "sounding rockets," whose goal is to take in-flight measurements that inform future rocket design. Common measurements include acceleration from inertial measurement units (IMU's), and altitude from barometers. With a properly tuned filter, these measurements can be used to find velocity, but are susceptible to noise, offset, and filter settings. Instead, velocity can be measured more directly and more instantaneously using a pitot tube, which operates by measuring the stagnation pressure. At supersonic speeds, an additional thermodynamic property is necessary to constrain the upstream state. One possibility is the stagnation temperature, measured by a thermocouple in the pitot tube. The routing of the pitot tube from the nosecone tip down to a pressure transducer is complicated by the nosecone's structure. Commercial-off-the-shelf (COTS) nosecones come with a removable metal tip (without a pitot tube). This provides the opportunity to make custom tips with integrated measurement systems without making the nosecone from scratch. The main design constraint is how the nosecone tip is held down onto the nosecone, using the tension in a threaded rod anchored to a bulkhead below. Because the threaded rod connects into a threaded hole in the center of the nosecone tip, the pitot tube follows a winding path, and the pressure fitting is off-center. Two designs will be presented in the paper, one with a curved pitot tube and a coaxial design that eliminates the need for the winding path by routing pressure through a structural tube. Additionally, three manufacturing methods will be presented for these designs: bound powder filament metal 3D printing, stereo-lithography (SLA) 3D printing, and traditional machining. These will employ three different materials, copper, steel, and proprietary resin. These manufacturing methods and materials are relatively low cost, thus accessible to student researchers. These designs and materials cover multiple use cases, based on how fast the sounding rocket is expected to travel and how important heating effects are - to measure and to avoid melting. This paper will include drawings showing key features and an overview of the design changes necessitated by the manufacture. It will also include a look at the successful use of these nosecone tips and the data they have gathered to date.

Keywords: additive manufacturing, machining, pitot tube, sounding rocketry

Procedia PDF Downloads 165
1384 Enhancing Solar Fuel Production by CO₂ Photoreduction Using Transition Metal Oxide Catalysts in Reactors Prepared by Additive Manufacturing

Authors: Renata De Toledo Cintra, Bruno Ramos, Douglas Gouvêa

Abstract:

There is a huge global concern due to the emission of greenhouse gases, consequent environmental problems, and the increase in the average temperature of the planet, caused mainly by fossil fuels, petroleum derivatives represent a big part. One of the main greenhouse gases, in terms of volume, is CO₂. Recovering a part of this product through chemical reactions that use sunlight as an energy source and even producing renewable fuel (such as ethane, methane, ethanol, among others) is a great opportunity. The process of artificial photosynthesis, through the conversion of CO₂ and H₂O into organic products and oxygen using a metallic oxide catalyst, and incidence of sunlight, is one of the promising solutions. Therefore, this research is of great relevance. To this reaction take place efficiently, an optimized reactor was developed through simulation and prior analysis so that the geometry of the internal channel is an efficient route and allows the reaction to happen, in a controlled and optimized way, in flow continuously and offering the least possible resistance. The design of this reactor prototype can be made in different materials, such as polymers, ceramics and metals, and made through different processes, such as additive manufacturing (3D printer), CNC, among others. To carry out the photocatalysis in the reactors, different types of catalysts will be used, such as ZnO deposited by spray pyrolysis in the lighting window, probably modified ZnO, TiO₂ and modified TiO₂, among others, aiming to increase the production of organic molecules, with the lowest possible energy.

Keywords: artificial photosynthesis, CO₂ reduction, photocatalysis, photoreactor design, 3D printed reactors, solar fuels

Procedia PDF Downloads 87
1383 The Reliability of Wireless Sensor Network

Authors: Bohuslava Juhasova, Igor Halenar, Martin Juhas

Abstract:

The wireless communication is one of the widely used methods of data transfer at the present days. The benefit of this communication method is the partial independence of the infrastructure and the possibility of mobility. In some special applications it is the only way how to connect. This paper presents some problems in the implementation of a sensor network connection for measuring environmental parameters in the area of manufacturing plants.

Keywords: network, communication, reliability, sensors

Procedia PDF Downloads 654
1382 Preceramic Polymers Formulations for Potential Additive Manufacturing

Authors: Saja M. Nabat Al-Ajrash, Charles Browning, Rose Eckerle, Li Cao

Abstract:

Three preceramic polymer formulations for potential use in 3D printing technologies were investigated. The polymeric precursors include an allyl hydrido polycarbosilane (SMP-10), SMP-10/1,6-dexanediol diacrylate (HDDA) mixture, and polydimethylsiloxane (PDMS). The rheological property of the polymeric precursors, including the viscosity within a wide shear rate range was compared to determine the applicability in additive manufacturing technology. The structural properties of the polymeric solutions and their photocureability were investigated using Fourier transform infrared spectroscopy (FTIR) and differential scanning calorimetry (DSC). Moreover, thermogravimetric analysis (TGA) and X-ray diffraction (XRD) were utilized to study polymeric to ceramic conversion for versatile precursors. The prepared precursor resin proved to have outstanding photo-curing properties and the ability to transform to the silicon carbide phase at temperatures as low as 850 °C. The obtained ceramic was fully dense with nearly linear shrinkage and a shiny, smooth surface after pyrolysis. Furthermore, after pyrolysis to 1350 °C and TGA analysis, PDMS polymer showed the highest onset decomposition temperature and the lowest retained weight (52 wt%), while SMP.10/HDDA showed the lowest onset temperature and ceramic yield (71.7 wt%). In terms of crystallography, the ceramic matrix composite appeared to have three coexisting phases, including silicon carbide, and silicon oxycarbide. The results are very promising to fabricate ceramic materials working at high temperatures with complex geometries.

Keywords: preceramic polymer, silicon carbide, photocuring, allyl hydrido polycarbosilane, SMP-10

Procedia PDF Downloads 126
1381 Occurrence of Foreign Matter in Food: Applied Identification Method - Association of Official Agricultural Chemists (AOAC) and Food and Drug Administration (FDA)

Authors: E. C. Mattos, V. S. M. G. Daros, R. Dal Col, A. L. Nascimento

Abstract:

The aim of this study is to present the results of a retrospective survey on the foreign matter found in foods analyzed at the Adolfo Lutz Institute, from July 2001 to July 2015. All the analyses were conducted according to the official methods described on Association of Official Agricultural Chemists (AOAC) for the micro analytical procedures and Food and Drug Administration (FDA) for the macro analytical procedures. The results showed flours, cereals and derivatives such as baking and pasta products were the types of food where foreign matters were found more frequently followed by condiments and teas. Fragments of stored grains insects, its larvae, nets, excrement, dead mites and rodent excrement were the most foreign matter found in food. Besides, foreign matters that can cause a physical risk to the consumer’s health such as metal, stones, glass, wood were found but rarely. Miscellaneous (shell, sand, dirt and seeds) were also reported. There are a lot of extraneous materials that are considered unavoidable since are something inherent to the product itself, such as insect fragments in grains. In contrast, there are avoidable extraneous materials that are less tolerated because it is preventable with the Good Manufacturing Practice. The conclusion of this work is that although most extraneous materials found in food are considered unavoidable it is necessary to keep the Good Manufacturing Practice throughout the food processing as well as maintaining a constant surveillance of the production process in order to avoid accidents that may lead to occurrence of these extraneous materials in food.

Keywords: extraneous materials, food contamination, foreign matter, surveillance

Procedia PDF Downloads 361
1380 Implementation of Industrial Ecology Principles in the Production and Recycling of Solar Cells and Solar Modules

Authors: Julius Denafas, Irina Kliopova, Gintaras Denafas

Abstract:

Three opportunities for implementation of industrial ecology principles in the real industrial production of c-Si solar cells and modules are presented in this study. It includes: material flow dematerialisation, product modification and industrial symbiosis. Firstly, it is shown how the collaboration between R&D institutes and industry helps to achieve significant reduction of material consumption by a) refuse from phosphor silicate glass cleaning process and b) shortening of silicon nitride coating production step. Secondly, it was shown how the modification of solar module design can reduce the CO2 footprint for this product and enhance waste prevention. It was achieved by implementing a frameless glass/glass solar module design instead of glass/backsheet with aluminium frame. Such a design change is possible without purchasing new equipment and without loss of main product properties like efficiency, rigidity and longevity. Thirdly, industrial symbiosis in the solar cell production is possible in such case when manufacturing waste (silicon wafer and solar cell breakage) also used solar modules are collected, sorted and supplied as raw-materials to other companies involved in the production chain of c-Si solar cells. The obtained results showed that solar cells produced from recycled silicon can have a comparable electrical parameters like produced from standard, commercial silicon wafers. The above mentioned work was performed at solar cell producer Soli Tek R&D in the frame of H2020 projects CABRISS and Eco-Solar.

Keywords: manufacturing, process optimisation, recycling, solar cells, solar modules, waste prevention

Procedia PDF Downloads 143
1379 Generative Design of Acoustical Diffuser and Absorber Elements Using Large-Scale Additive Manufacturing

Authors: Saqib Aziz, Brad Alexander, Christoph Gengnagel, Stefan Weinzierl

Abstract:

This paper explores a generative design, simulation, and optimization workflow for the integration of acoustical diffuser and/or absorber geometry with embedded coupled Helmholtz-resonators for full-scale 3D printed building components. Large-scale additive manufacturing in conjunction with algorithmic CAD design tools enables a vast amount of control when creating geometry. This is advantageous regarding the increasing demands of comfort standards for indoor spaces and the use of more resourceful and sustainable construction methods and materials. The presented methodology highlights these new technological advancements and offers a multimodal and integrative design solution with the potential for an immediate application in the AEC-Industry. In principle, the methodology can be applied to a wide range of structural elements that can be manufactured by additive manufacturing processes. The current paper focuses on a case study of an application for a biaxial load-bearing beam grillage made of reinforced concrete, which allows for a variety of applications through the combination of additive prefabricated semi-finished parts and in-situ concrete supplementation. The semi-prefabricated parts or formwork bodies form the basic framework of the supporting structure and at the same time have acoustic absorption and diffusion properties that are precisely acoustically programmed for the space underneath the structure. To this end, a hybrid validation strategy is being explored using a digital and cross-platform simulation environment, verified with physical prototyping. The iterative workflow starts with the generation of a parametric design model for the acoustical geometry using the algorithmic visual scripting editor Grasshopper3D inside the building information modeling (BIM) software Revit. Various geometric attributes (i.e., bottleneck and cavity dimensions) of the resonator are parameterized and fed to a numerical optimization algorithm which can modify the geometry with the goal of increasing absorption at resonance and increasing the bandwidth of the effective absorption range. Using Rhino.Inside and LiveLink for Revit, the generative model was imported directly into the Multiphysics simulation environment COMSOL. The geometry was further modified and prepared for simulation in a semi-automated process. The incident and scattered pressure fields were simulated from which the surface normal absorption coefficients were calculated. This reciprocal process was repeated to further optimize the geometric parameters. Subsequently the numerical models were compared to a set of 3D concrete printed physical twin models, which were tested in a .25 m x .25 m impedance tube. The empirical results served to improve the starting parameter settings of the initial numerical model. The geometry resulting from the numerical optimization was finally returned to grasshopper for further implementation in an interdisciplinary study.

Keywords: acoustical design, additive manufacturing, computational design, multimodal optimization

Procedia PDF Downloads 159
1378 Implementation of Lean Tools (Value Stream Mapping and ECRS) in an Oil Refinery

Authors: Ronita Singh, Yaman Pattanaik, Soham Lalwala

Abstract:

In today’s highly competitive business environment, every organization is striving towards lean manufacturing systems to achieve lower Production Lead Times, lower costs, less inventory and overall improvement in supply chains efficiency. Based on the similar idea, this paper presents the practical application of Value Stream Mapping (VSM) tool and ECRS (Eliminate, Combine, Reduce, and Simplify) technique in the receipt section of the material management center of an oil refinery. A value stream is an assortment of all actions (value added as well as non-value added) that are required to bring a product through the essential flows, starting with raw material and ending with the customer. For drawing current state value stream mapping, all relevant data of the receipt cycle has been collected and analyzed. Then analysis of current state map has been done for determining the type and quantum of waste at every stage which helped in ascertaining as to how far the warehouse is from the concept of lean manufacturing. From the results achieved by current VSM, it was observed that the two processes- Preparation of GRN (Goods Receipt Number) and Preparation of UD (Usage Decision) are both bottle neck operations and have higher cycle time. This root cause analysis of various types of waste helped in designing a strategy for step-wise implementation of lean tools. The future state thus created a lean flow of materials at the warehouse center, reducing the lead time of the receipt cycle from 11 days to 7 days and increasing overall efficiency by 27.27%.

Keywords: current VSM, ECRS, future VSM, receipt cycle, supply chain, VSM

Procedia PDF Downloads 316
1377 Competency and Strategy Formulation in Automobile Industry

Authors: Chandan Deep Singh

Abstract:

In present days, companies are facing the rapid competition in terms of customer requirements to be satisfied, new technologies to be integrated into future products, new safety regulations to be followed, new computer-based tools to be introduced into design activities that becomes more scientific. In today’s highly competitive market, survival focuses on various factors such as quality, innovation, adherence to standards, and rapid response as the basis for competitive advantage. For competitive advantage, companies have to produce various competencies: for improving the capability of suppliers and for strengthening the process of integrating technology. For more competitiveness, organizations should operate in a strategy driven way and have a strategic architecture for developing core competencies. Traditional ways to take such experience and develop competencies tend to take a lot of time and they are expensive. A new learning environment, which is built around a gaming engine, supports the development of competences in specific subject areas. Technology competencies have a significant role in firm innovation and competitiveness; they interact with the competitive environment. Technological competencies vary according to the type of competitive environment, thus enhancing firm innovativeness. Technological competency is gained through extensive experimentation and learning in its research, development and employment in manufacturing. This is a review paper based on competency and strategic success of automobile industry. The aim here is to study strategy formulation and competency tools in the industry. This work is a review of literature related to competency and strategy in automobile industry. This study involves review of 34 papers related to competency and strategy.

Keywords: manufacturing competency, strategic success, competitiveness, strategy formulation

Procedia PDF Downloads 311
1376 Design and Development of Constant Stress Composite Cantilever Beam

Authors: Vinod B. Suryawanshi, Ajit D. Kelkar

Abstract:

Glass fiber reinforced composites materials, due their unique properties such as high mechanical strength to weight ratio, corrosion resistance, and impact resistance have huge potential as structural materials in automotive, construction and transportation applications. However, these properties often come at higher cost owing to complex design methods, difficult manufacturing processes and raw material cost. In this paper, a cost effective design and manufacturing approach for a composite cantilever beam structure is presented. A constant stress (variable cross section) beam concept has been used to design and optimize the shape of composite cantilever beam and thus obtain the reduction in material used. The variable cross section beam was fabricated from the glass epoxy prepregs using cost effective out of autoclave process. The drop ply technique has been successfully used to obtain the variation in the cross section along the span of the beam. In order to test the beam and validate the design, the beam was subjected to different end loads. Strain gauges were mounted along the length of the beam to obtain strains in the beam at different sections and loads. The strain values were used to calculate the flexural strength and bending stresses in the beam. The stresses obtained through strain measurements from the experiment were found to be uniform along the span of the beam, and thus validates the design. Finally, the finite element model for the constant stress beam was developed using commercial finite element simulation software. It was observed that the simulation results agreed very well with the experimental results.

Keywords: beams, composites, constant cross-section, structures

Procedia PDF Downloads 349
1375 Automation of Embodied Energy Calculations for Buildings through Building Information Modelling

Authors: Ahmad Odeh

Abstract:

Researchers are currently more concerned about the calculations of energy at the operational stage, mainly due to its larger environmental impact, but the fact remains, embodied energies represent a substantial contributor unaccounted for in the overall energy computation method. The calculation of materials’ embodied energy during the construction stage is complicated. This is due to the various factors involved. The equipment used, fuel needed, and electricity required for each type of materials varies with location and thus the embodied energy will differ for each project. Moreover, the method used in manufacturing, transporting and putting in place will have significant influence on the materials’ embodied energy. This anomaly has made it difficult to calculate or even bench mark the usage of such energies. This paper presents a model aimed at calculating embodied energies based on such variabilities. It presents a systematic approach that uses an efficient method of calculation to provide a new insight for the selection of construction materials. The model is developed in a BIM environment. The quantification of materials’ energy is determined over the three main stages of their lifecycle: manufacturing, transporting and placing. The model uses three major databases each of which contains set of the construction materials that are most commonly used in building projects. The first dataset holds information about the energy required to manufacture any type of materials, the second includes information about the energy required for transporting the materials while the third stores information about the energy required by machinery to place the materials in their intended locations. Through geospatial data analysis, the model automatically calculates the distances between the suppliers and construction sites and then uses dataset information for energy computations. The computational sum of all the energies is automatically calculated and then the model provides designers with a list of usable equipment along with the associated embodied energies.

Keywords: BIM, lifecycle energy assessment, building automation, energy conservation

Procedia PDF Downloads 190
1374 Aluminum Matrix Composites Reinforced by Glassy Carbon-Titanium Spatial Structure

Authors: B. Hekner, J. Myalski, P. Wrzesniowski

Abstract:

This study presents aluminum matrix composites reinforced by glassy carbon (GC) and titanium (Ti). In the first step, the heterophase (GC+Ti), spatial form (similar to skeleton) of reinforcement was obtained via own method. The polyurethane foam (with spatial, open-cells structure) covered by suspension of Ti particles in phenolic resin was pyrolyzed. In the second step, the prepared heterogeneous foams were infiltrated by aluminium alloy. The manufactured composites are designated to industrial application, especially as a material used in tribological field. From this point of view, the glassy carbon was applied to stabilise a coefficient of friction on the required value 0.6 and reduce wear. Furthermore, the wear can be limited due to titanium phase application, which reveals high mechanical properties. Moreover, fabrication of thin titanium layer on the carbon skeleton leads to reduce contact between aluminium alloy and carbon and thus aluminium carbide phase creation. However, the main modification involves the manufacturing of reinforcement in the form of 3D, skeleton foam. This kind on reinforcement reveals a few important advantages compared to classical form of reinforcement-particles: possibility to control homogeneity of reinforcement phase in composite material; low-advanced technique of composite manufacturing- infiltration; possibility to application the reinforcement only in required places of material; strict control of phase composition; High quality of bonding between components of material. This research is founded by NCN in the UMO-2016/23/N/ST8/00994.

Keywords: metal matrix composites, MMC, glassy carbon, heterophase composites, tribological application

Procedia PDF Downloads 118
1373 AI-Enabled Smart Contracts for Reliable Traceability in the Industry 4.0

Authors: Harris Niavis, Dimitra Politaki

Abstract:

The manufacturing industry was collecting vast amounts of data for monitoring product quality thanks to the advances in the ICT sector and dedicated IoT infrastructure is deployed to track and trace the production line. However, industries have not yet managed to unleash the full potential of these data due to defective data collection methods and untrusted data storage and sharing. Blockchain is gaining increasing ground as a key technology enabler for Industry 4.0 and the smart manufacturing domain, as it enables the secure storage and exchange of data between stakeholders. On the other hand, AI techniques are more and more used to detect anomalies in batch and time-series data that enable the identification of unusual behaviors. The proposed scheme is based on smart contracts to enable automation and transparency in the data exchange, coupled with anomaly detection algorithms to enable reliable data ingestion in the system. Before sensor measurements are fed to the blockchain component and the smart contracts, the anomaly detection mechanism uniquely combines artificial intelligence models to effectively detect unusual values such as outliers and extreme deviations in data coming from them. Specifically, Autoregressive integrated moving average, Long short-term memory (LSTM) and Dense-based autoencoders, as well as Generative adversarial networks (GAN) models, are used to detect both point and collective anomalies. Towards the goal of preserving the privacy of industries' information, the smart contracts employ techniques to ensure that only anonymized pointers to the actual data are stored on the ledger while sensitive information remains off-chain. In the same spirit, blockchain technology guarantees the security of the data storage through strong cryptography as well as the integrity of the data through the decentralization of the network and the execution of the smart contracts by the majority of the blockchain network actors. The blockchain component of the Data Traceability Software is based on the Hyperledger Fabric framework, which lays the ground for the deployment of smart contracts and APIs to expose the functionality to the end-users. The results of this work demonstrate that such a system can increase the quality of the end-products and the trustworthiness of the monitoring process in the smart manufacturing domain. The proposed AI-enabled data traceability software can be employed by industries to accurately trace and verify records about quality through the entire production chain and take advantage of the multitude of monitoring records in their databases.

Keywords: blockchain, data quality, industry4.0, product quality

Procedia PDF Downloads 191
1372 Pragmatism in Adaptive Reuse of Obsolete Industrial Land in China

Authors: Yong Li

Abstract:

Major cities in China has experienced a shift from production based on manufacturing industry to tertiary industry. How to make a better use of existing obsolete industrial land within urban cores has become a difficult problem for many policymakers. City governments regard old manufacturing industrial land as an important source of land to facilitate the development of the cities. Despite the announcement of policies in promoting that, a large portion of industrial land is still not properly redeveloped and most of them became obsolete. The study uses the project of Xinyi International Club as a case to examine the process of adaptive reuse of obsolete industrial space in Guangzhou, China. It attempts to elucidate the underlying mechanisms by identifying the key forces from both the government and the private sectors in influencing the process. The study found that market forces in transforming industrial space are exerting a strong impact on the existing land use planning system in Chinese cities. Pragmatic relaxation of the formal land use the regulatory framework and government supportive land-use intervention have also been crucial towards achieving successful implementation of the restructuring project and making it a showcase. This study questions whether these extraordinary measures, in particular, the use of temporary land use permit, are sustainable in facilitating the transformation of derelict industrial land, and in informing future industrial land-use restructuring policies. It concludes that, while the land use regulatory system in China is becoming increasingly dynamic and flexible, it remains ill-equipped in responding positively to the market, which is characterized by an increasing bargaining power of the private sector. A comprehensive appraisal of the overall impacts of these adaptive re-uses on society is wanting.

Keywords: China, land alteration, obsolete industrial properties, urban planning

Procedia PDF Downloads 148
1371 The Use of Industrial Ecology Principles in the Production of Solar Cells and Solar Modules

Authors: Julius Denafas, Irina Kliopova, Gintaras Denafas

Abstract:

Three opportunities for implementation of industrial ecology principles in the real industrial production of c-Si solar cells and modules are presented in this study. It includes: material flow dematerialisation, product modification and industrial symbiosis. Firstly, it is shown how the collaboration between R&D institutes and industry helps to achieve significant reduction of material consumption by a) refuse from phosphor silicate glass cleaning process and b) shortening of SiNx coating production step. This work was performed in the frame of Eco-Solar project, where Soli Tek R&D is collaborating together with the partners from ISC-Konstanz institute. Secondly, it was shown how the modification of solar module design can reduce the CO2 footprint for this product and enhance waste prevention. It was achieved by implementing a frameless glass/glass solar module design instead of glass/backsheet with aluminium frame. Such a design change is possible without purchasing new equipment and without loss of main product properties like efficiency, rigidity and longevity. Thirdly, industrial symbiosis in the solar cell production is possible in such case when manufacturing waste (silicon wafer and solar cell breakage) are collected, sorted and supplied as raw-materials to other companies involved in the production chain of c-Si solar cells. The obtained results showed that solar cells produced from recycled silicon can have a comparable electrical parameters like produced from standard, commercial silicon wafers. The above mentioned work was performed at solar cell producer Soli Tek R&D in the frame of H2020 projects CABRISS and Eco-Solar.

Keywords: solar cells and solar modules, manufacturing, waste prevention, recycling

Procedia PDF Downloads 214
1370 Forming-Free Resistive Switching Effect in ZnₓTiᵧHfzOᵢ Nanocomposite Thin Films for Neuromorphic Systems Manufacturing

Authors: Vladimir Smirnov, Roman Tominov, Vadim Avilov, Oleg Ageev

Abstract:

The creation of a new generation micro- and nanoelectronics elements opens up unlimited possibilities for electronic devices parameters improving, as well as developing neuromorphic computing systems. Interest in the latter is growing up every year, which is explained by the need to solve problems related to the unstructured classification of data, the construction of self-adaptive systems, and pattern recognition. However, for its technical implementation, it is necessary to fulfill a number of conditions for the basic parameters of electronic memory, such as the presence of non-volatility, the presence of multi-bitness, high integration density, and low power consumption. Several types of memory are presented in the electronics industry (MRAM, FeRAM, PRAM, ReRAM), among which non-volatile resistive memory (ReRAM) is especially distinguished due to the presence of multi-bit property, which is necessary for neuromorphic systems manufacturing. ReRAM is based on the effect of resistive switching – a change in the resistance of the oxide film between low-resistance state (LRS) and high-resistance state (HRS) under an applied electric field. One of the methods for the technical implementation of neuromorphic systems is cross-bar structures, which are ReRAM cells, interconnected by cross data buses. Such a structure imitates the architecture of the biological brain, which contains a low power computing elements - neurons, connected by special channels - synapses. The choice of the ReRAM oxide film material is an important task that determines the characteristics of the future neuromorphic system. An analysis of literature showed that many metal oxides (TiO2, ZnO, NiO, ZrO2, HfO2) have a resistive switching effect. It is worth noting that the manufacture of nanocomposites based on these materials allows highlighting the advantages and hiding the disadvantages of each material. Therefore, as a basis for the neuromorphic structures manufacturing, it was decided to use ZnₓTiᵧHfzOᵢ nanocomposite. It is also worth noting that the ZnₓTiᵧHfzOᵢ nanocomposite does not need an electroforming, which degrades the parameters of the formed ReRAM elements. Currently, this material is not well studied, therefore, the study of the effect of resistive switching in forming-free ZnₓTiᵧHfzOᵢ nanocomposite is an important task and the goal of this work. Forming-free nanocomposite ZnₓTiᵧHfzOᵢ thin film was grown by pulsed laser deposition (Pioneer 180, Neocera Co., USA) on the SiO2/TiN (40 nm) substrate. Electrical measurements were carried out using a semiconductor characterization system (Keithley 4200-SCS, USA) with W probes. During measurements, TiN film was grounded. The analysis of the obtained current-voltage characteristics showed a resistive switching from HRS to LRS resistance states at +1.87±0.12 V, and from LRS to HRS at -2.71±0.28 V. Endurance test shown that HRS was 283.21±32.12 kΩ, LRS was 1.32±0.21 kΩ during 100 measurements. It was shown that HRS/LRS ratio was about 214.55 at reading voltage of 0.6 V. The results can be useful for forming-free nanocomposite ZnₓTiᵧHfzOᵢ films in neuromorphic systems manufacturing. This work was supported by RFBR, according to the research project № 19-29-03041 mk. The results were obtained using the equipment of the Research and Education Center «Nanotechnologies» of Southern Federal University.

Keywords: nanotechnology, nanocomposites, neuromorphic systems, RRAM, pulsed laser deposition, resistive switching effect

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1369 Implementation of Social Network Analysis to Analyze the Dependency between Construction Bid Packages

Authors: Kawalpreet Kaur, Panagiotis Mitropoulos

Abstract:

The division of the project scope into work packages is the most important step in the preconstruction phase of construction projects. The work division determines the scope and complexity of each bid package, resulting in dependencies between project participants performing these work packages. The coordination between project participants is necessary because of these dependencies. Excessive dependencies between the bid packages create coordination difficulties, leading to delays, added costs, and contractual friction among project participants. However, the literature on construction provides limited knowledge regarding work structuring approaches, issues, and challenges. Manufacturing industry literature provides a systematic approach to defining the project scope into work packages, and the implementation of social network analysis (SNA) in manufacturing is an effective approach to defining and analyzing the divided scope of work at the dependencies level. This paper presents a case study of implementing a similar approach using SNA in construction bid packages. The study uses SNA to analyze the scope of bid packages and determine the dependency between scope elements. The method successfully identifies the bid package with the maximum interaction with other trade contractors and the scope elements that are crucial for project performance. The analysis provided graphical and quantitative information on bid package dependencies. The study can be helpful in performing an analysis to determine the dependencies between bid packages and their scope elements and how these scope elements are critical for project performance. The study illustrates the potential use of SNA as a systematic approach to analyzing bid package dependencies in construction projects, which can guide the division of crucial scope elements to minimize negative impacts on project performance.

Keywords: work structuring, bid packages, work breakdown, project participants

Procedia PDF Downloads 79
1368 Assessment of Ecosystem Readiness for Adoption of Circularity: A Multi-Case Study Analysis of Textile Supply Chain in Pakistan

Authors: Azhar Naila, Steuer Benjamin

Abstract:

Over-exploitation of resources and the burden on natural systems have provoked worldwide concerns about the potential resource as well as supply risks in the future. It has been estimated that the consumption of materials and resources will double by 2060, substantially mounting the amount of waste and emissions produced by individuals, organizations, and businesses, which necessitates sustainable technological innovations to address the problem. Therefore, there is a need to design products and services purposefully for material resource efficiency. This directs us toward the conceptualization and implementation of the ‘Circular Economy (CE),’ which has gained considerable attention among policymakers, researchers, and businesses in the past decade. A large amount of literature focuses on the concept of CE. However, contextual empirical research on the need to embrace CE in an emerging economy like Pakistan is still scarce, where the traditional economic model of take-make-dispose is quite common. Textile exports account for approximately 61% of Pakistan's total exports, and the industry provides employment for about 40% of the country's total industrial workforce. The industry provides job opportunities to above 10 million farmers, with cotton as the main crop of Pakistan. Consumers, companies, as well as the government have explored very limited CE potential in the country. This gap has motivated us to carry out the present study. The study is based on a mixed method approach, for which key informant interviews have been conducted to get insight into the present situation of the ecosystem readiness for the adoption of CE in 20 textile manufacturing industries. The subject study has been conducted on the following areas i) the level of understanding of the CE concept among key stakeholders in the textile manufacturing industry ii) Companies are pushing boundaries to invest in circularity-based initiatives, exploring the depths of risk-taking iii) the current national policy framework support the adoption of CE. Qualitative assessment has been undertaken using MAXQDA to analyze the data received after the key informant interviews. The data has been transcribed and coded for further analysis. The results show that most of the key stakeholders have a clear understanding of the concept, whereas few consider it to be only relevant to the end-of-life treatment of waste generated from the industry. Non-governmental organizations have been observed to be key players in creating awareness among the manufacturing industries. Maximum companies have shown their consent to invest in initiatives related to the adoption of CE. Whereas a few consider themselves far behind the race due to a lack of financial resources and support from responsible institutions. Mostly, the industries have an ambitious vision for integrating CE into the company’s policy but seem not to be ready to take any significant steps to nurture a culture for experimentation. However, the government is not playing any vital role in the transition towards CE; rather, they have been busy with the state’s uncertain political situation. Presently, Pakistan does not have any policy framework that supports the transition towards CE. Acknowledging the present landscape a well-informed CE transition is immediately required.

Keywords: circular economy, textile supply chain, textile manufacturing industries, resource efficiency, ecosystem readiness, multi-case study analysis

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1367 Effect of Pulsed Electrical Field on the Mechanical Properties of Raw, Blanched and Fried Potato Strips

Authors: Maria Botero-Uribe, Melissa Fitzgerald, Robert Gilbert, Kim Bryceson, Jocelyn Midgley

Abstract:

French fry manufacturing involves a series of processes in which structural properties of potatoes are modified to produce crispy french fries which consumers enjoy. In addition to the traditional french fry manufacturing process, the industry is applying a relatively new process called pulsed electrical field (PEF) to the whole potatoes. There is a wealth of information on the technical treatment conditions of PEF, however, there is a lack of information about its effect on the structural properties that affect texture and its synergistic interactions with the other manufacturing steps of french fry production. The effect of PEF on starch gelatinisation properties of Russet Burbank potato was measured using a Differential Scanning Calorimeter. Cation content (K+, Ca2+ and Mg2+) was determined by inductively coupled plasma optical emission spectrophotometry. Firmness, and toughness of raw and blanched potatoes were determined in an uniaxial compression test. Moisture content was determined in a vacuum oven and oil content was measured using the soxhlet system with hexane. The final texture of the french fries – crispness - was determined using a three bend point test. Triangle tests were conducted to determine if consumers were able to perceive sensory differences between French fries that were PEF treated and those without treatment. The concentration of K+, Ca2+ and Mg2+ decreased significantly in the raw potatoes after the PEF treatment. The PEF treatment significantly increased modulus of elasticity, compression strain, compression force and toughness in the raw potato. The PEF-treated raw potato were firmer and stiffer, and its structure integrity held together longer, resisted higher force before fracture and stretched further than the untreated ones. The strain stress relationship exhibited by the PEF-treated raw potato could be due to an increase in the permeability of the plasmalema and tonoplasm allowing Ca2+ and Mg2+ cations to reach the cell wall and middle lamella, and be available for cross linking with the pectin molecule. The PEF-treated raw potato exhibited a slightly higher onset gelatinisation temperatures, similar peak temperatures and lower gelatinisation ranges than the untreated raw potatoes. The final moisture content of the french fries was not significantly affected by the PEF treatment. Oil content in the PEF- treated potatoes was lower than the untreated french fries, however, not statistically significant at 5 %. The PEF treatment did not have an overall significant effect on french fry crispness (modulus of elasticity), flexure stress or strain. The triangle tests show that most consumers could not detect a difference between French fries that received a PEF treatment from those that did not.

Keywords: french fries, mechanical properties, PEF, potatoes

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1366 Microstructure Evolution and Modelling of Shear Forming

Authors: Karla D. Vazquez-Valdez, Bradley P. Wynne

Abstract:

In the last decades manufacturing needs have been changing, leading to the study of manufacturing methods that were underdeveloped, such as incremental forming processes like shear forming. These processes use rotating tools in constant local contact with the workpiece, which is often also rotating, to generate shape. This means much lower loads to forge large parts and no need for expensive special tooling. Potential has already been established by demonstrating manufacture of high-value products, e.g., turbine and satellite parts, with high dimensional accuracy from difficult to manufacture materials. Thus, huge opportunities exist for these processes to replace the current method of manufacture for a range of high value components, e.g., eliminating lengthy machining, reducing material waste and process times; or the manufacture of a complicated shape without the development of expensive tooling. However, little is known about the exact deformation conditions during processing and why certain materials are better than others for shear forming, leading to a lot of trial and error before production. Three alloys were used for this study: Ti-54M, Jethete M154, and IN718. General Microscopy and Electron Backscatter Diffraction (EBSD) were used to measure strains and orientation maps during shear forming. A Design of Experiments (DOE) analysis was also made in order to understand the impact of process parameters in the properties of the final workpieces. Such information was the key to develop a reliable Finite Element Method (FEM) model that closely resembles the deformation paths of this process. Finally, the potential of these three materials to be shear spun was studied using the FEM model and their Forming Limit Diagram (FLD) which led to the development of a rough methodology for testing the shear spinnability of various metals.

Keywords: shear forming, damage, principal strains, forming limit diagram

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1365 Automatic Vertical Wicking Tester Based on Optoelectronic Techniques

Authors: Chi-Wai Kan, Kam-Hong Chau, Ho-Shing Law

Abstract:

Wicking property is important for textile finishing and wears comfort. Good wicking properties can ensure uniformity and efficiency of the textiles treatment. In view of wear comfort, quick wicking fabrics facilitate the evaporation of sweat. Therefore, the wetness sensation of the skin is minimised to prevent discomfort. The testing method for vertical wicking was standardised by the American Association of Textile Chemists and Colorists (AATCC) in 2011. The traditional vertical wicking test involves human error to observe fast changing and/or unclear wicking height. This study introduces optoelectronic devices to achieve an automatic Vertical Wicking Tester (VWT) and reduce human error. The VWT can record the wicking time and wicking height of samples. By reducing the difficulties of manual judgment, the reliability of the vertical wicking experiment is highly increased. Furthermore, labour is greatly decreased by using the VWT. The automatic measurement of the VWT has optoelectronic devices to trace the liquid wicking with a simple operation procedure. The optoelectronic devices detect the colour difference between dry and wet samples. This allows high sensitivity to a difference in irradiance down to 10 μW/cm². Therefore, the VWT is capable of testing dark fabric. The VWT gives a wicking distance (wicking height) of 1 mm resolution and a wicking time of one-second resolution. Acknowledgment: This is a research project of HKRITA funded by Innovation and Technology Fund (ITF) with title “Development of an Automatic Measuring System for Vertical Wicking” (ITP/055/20TP). Author would like to thank the financial support by ITF. Any opinions, findings, conclusions or recommendations expressed in this material/event (or by members of the project team) do not reflect the views of the Government of the Hong Kong Special Administrative Region, the Innovation and Technology Commission or the Panel of Assessors for the Innovation and Technology Support Programme of the Innovation and Technology Fund and the Hong Kong Research Institute of Textiles and Apparel. Also, we would like to thank the support and sponsorship from Lai Tak Enterprises Limited, Kingis Development Limited and Wing Yue Textile Company Limited.

Keywords: AATCC method, comfort, textile measurement, wetness sensation

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1364 Influence of Internal Topologies on Components Produced by Selective Laser Melting: Numerical Analysis

Authors: C. Malça, P. Gonçalves, N. Alves, A. Mateus

Abstract:

Regardless of the manufacturing process used, subtractive or additive, material, purpose and application, produced components are conventionally solid mass with more or less complex shape depending on the production technology selected. Aspects such as reducing the weight of components, associated with the low volume of material required and the almost non-existent material waste, speed and flexibility of production and, primarily, a high mechanical strength combined with high structural performance, are competitive advantages in any industrial sector, from automotive, molds, aviation, aerospace, construction, pharmaceuticals, medicine and more recently in human tissue engineering. Such features, properties and functionalities are attained in metal components produced using the additive technique of Rapid Prototyping from metal powders commonly known as Selective Laser Melting (SLM), with optimized internal topologies and varying densities. In order to produce components with high strength and high structural and functional performance, regardless of the type of application, three different internal topologies were developed and analyzed using numerical computational tools. The developed topologies were numerically submitted to mechanical compression and four point bending testing. Finite Element Analysis results demonstrate how different internal topologies can contribute to improve mechanical properties, even with a high degree of porosity relatively to fully dense components. Results are very promising not only from the point of view of mechanical resistance, but especially through the achievement of considerable variation in density without loss of structural and functional high performance.

Keywords: additive manufacturing, internal topologies, porosity, rapid prototyping, selective laser melting

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1363 Additive Friction Stir Manufacturing Process: Interest in Understanding Thermal Phenomena and Numerical Modeling of the Temperature Rise Phase

Authors: Antoine Lauvray, Fabien Poulhaon, Pierre Michaud, Pierre Joyot, Emmanuel Duc

Abstract:

Additive Friction Stir Manufacturing (AFSM) is a new industrial process that follows the emergence of friction-based processes. The AFSM process is a solid-state additive process using the energy produced by the friction at the interface between a rotating non-consumable tool and a substrate. Friction depends on various parameters like axial force, rotation speed or friction coefficient. The feeder material is a metallic rod that flows through a hole in the tool. Unlike in Friction Stir Welding (FSW) where abundant literature exists and addresses many aspects going from process implementation to characterization and modeling, there are still few research works focusing on AFSM. Therefore, there is still a lack of understanding of the physical phenomena taking place during the process. This research work aims at a better AFSM process understanding and implementation, thanks to numerical simulation and experimental validation performed on a prototype effector. Such an approach is considered a promising way for studying the influence of the process parameters and to finally identify a process window that seems relevant. The deposition of material through the AFSM process takes place in several phases. In chronological order these phases are the docking phase, the dwell time phase, the deposition phase, and the removal phase. The present work focuses on the dwell time phase that enables the temperature rise of the system composed of the tool, the filler material, and the substrate and due to pure friction. Analytic modeling of heat generation based on friction considers as main parameters the rotational speed and the contact pressure. Another parameter considered influential is the friction coefficient assumed to be variable due to the self-lubrication of the system with the rise in temperature or the materials in contact roughness smoothing over time. This study proposes, through numerical modeling followed by experimental validation, to question the influence of the various input parameters on the dwell time phase. Rotation speed, temperature, spindle torque, and axial force are the main monitored parameters during experimentations and serve as reference data for the calibration of the numerical model. This research shows that the geometry of the tool as well as fluctuations of the input parameters like axial force and rotational speed are very influential on the temperature reached and/or the time required to reach the targeted temperature. The main outcome is the prediction of a process window which is a key result for a more efficient process implementation.

Keywords: numerical model, additive manufacturing, friction, process

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1362 A Study of Soft Soil Improvement by Using Lime Grit

Authors: Ashim Kanti Dey, Briti Sundar Bhowmik

Abstract:

This paper presents an idea to improve the soft soil by using lime grits which are normally produced as waste product in the paper manufacturing industries. This waste material cannot be used as a construction material because of its light weight, uniform size and poor compaction control. With scarcity in land, effective disposal of lime grit is a major concern of all paper manufacturing industries. Considering its non-plasticity and high permeability characteristics the lime grit may suitably be used as a drainage material for speedy consolidation of cohesive soil. It can also be used to improve the bearing capacity of soft clay. An attempt has been made in this paper to show the usefulness of lime grit in improving the bearing capacity of shallow foundation resting on soft clayey soil. A series of undrained unconsolidated cyclic triaxial tests performed at different area ratios and at three different water contents shows that dynamic shear modulus and damping ratio can be substantially improved with lime grit. Improvement is observed to be more in case of higher area ratio and higher water content. Static triaxial tests were also conducted on lime grit reinforced clayey soil after application of 50 load cycles to determine the effect of lime grit columns on cyclically loaded clayey soils. It is observed that the degradation is less for lime grit stabilized soil. A study of model test with different area ratio of lime column installation is also included to see the field behaviour of lime grit reinforced soil.

Keywords: lime grit column, area ratio, shear modulus, damping ratio, strength ratio, improvement factor, degradation factor

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1361 The microbial evaluation of cow raw milk used in private dairy factories in of Zawia city, Libya

Authors: Obied A. Alwan, Elgerbi, M. Ali

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This study was conducted on the cow milk which is used in the local milk factories of Zawia. This was completely random sampling the unscheduled samples. The microbiologic result have approved that the count of bacteria and the count of E.Coli are very high and all the manufacturing places which were included in the study have lacked the health conditions.

Keywords: raw milk, dairy factories, Libya, microbiologic

Procedia PDF Downloads 441
1360 Predicting Foreign Direct Investment of IC Design Firms from Taiwan to East and South China Using Lotka-Volterra Model

Authors: Bi-Huei Tsai

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This work explores the inter-region investment behaviors of integrated circuit (IC) design industry from Taiwan to China using the amount of foreign direct investment (FDI). According to the mutual dependence among different IC design industrial locations, Lotka-Volterra model is utilized to explore the FDI interactions between South and East China. Effects of inter-regional collaborations on FDI flows into China are considered. Evolutions of FDIs into South China for IC design industry significantly inspire the subsequent FDIs into East China, while FDIs into East China for Taiwan’s IC design industry significantly hinder the subsequent FDIs into South China. The supply chain along IC industry includes IC design, manufacturing, packing and testing enterprises. I C manufacturing, packaging and testing industries depend on IC design industry to gain advanced business benefits. The FDI amount from Taiwan’s IC design industry into East China is the greatest among the four regions: North, East, Mid-West and South China. The FDI amount from Taiwan’s IC design industry into South China is the second largest. If IC design houses buy more equipment and bring more capitals in South China, those in East China will have pressure to undertake more FDIs into East China to maintain the leading position advantages of the supply chain in East China. On the other hand, as the FDIs in East China rise, the FDIs in South China will successively decline since capitals have concentrated in East China. Prediction of Lotka-Volterra model in FDI trends is accurate because the industrial interactions between the two regions are included. Finally, this work confirms that the FDI flows cannot reach a stable equilibrium point, so the FDI inflows into East and South China will expand in the future.

Keywords: Lotka-Volterra model, foreign direct investment, competitive, Equilibrium analysis

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1359 A Sustainable Design Model by Integrated Evaluation of Closed-loop Design and Supply Chain Using a Mathematical Model

Authors: Yuan-Jye Tseng, Yi-Shiuan Chen

Abstract:

The paper presented a sustainable design model for integrated evaluation of the design and supply chain of a product for the sustainable objectives. To design a product, there can be alternative ways to assign the detailed specifications to fulfill the same design objectives. In the design alternative cases, different material and manufacturing processes with various supply chain activities may be required for the production. Therefore, it is required to evaluate the different design cases based on the sustainable objectives. In this research, a closed-loop design model is developed by integrating the forward design model and reverse design model. From the supply chain point of view, the decisions in the forward design model are connected with the forward supply chain. The decisions in the reverse design model are connected with the reverse supply chain considering the sustainable objectives. The purpose of this research is to develop a mathematical model for analyzing the design cases by integrated evaluating the criteria in the closed-loop design and the closed-loop supply chain. The decision variables are built to represent the design cases of the forward design and reverse design. The cost parameters in a forward design include the costs of material and manufacturing processes. The cost parameters in a reverse design include the costs of recycling, disassembly, reusing, remanufacturing, and disposing. The mathematical model is formulated to minimize the total cost under the design constraints. In practical applications, the decisions of the mathematical model can be used for selecting a design case for the purpose of sustainable design of a product. An example product is demonstrated in the paper. The test result shows that the sustainable design model is useful for integrated evaluation of the design and the supply chain to achieve the sustainable objectives.

Keywords: closed-loop design, closed-loop supply chain, design evaluation, supply chain management, sustainable design model

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1358 Coating of Cotton with Blend of Natural Rubber and Chloroprene Containing Ammonium Acetate for Producing Moisture Vapour Permeable Waterproof Fabric

Authors: Debasish Das, Mainak Mitra, A.Chaudhuri

Abstract:

For the purpose of producing moisture vapor permeable waterproof cotton fabric to be used for protective apparel against rain, cotton fabric was coated with the blend of natural rubber and chloroprene rubber containing ammonium acetate as the water-soluble salt, employing a calendar coating technique. Rubber formulations also contained filler, homogenizer, and a typical sulphur curing system. Natural rubber and chloroprene blend in the blend ratio of 30: 70, containing 25 parts of sodium acetate per hundred parts of rubber was coated on the fabric. The coated fabric was vulcanized thereafter at 140oC for 3 h. Coated and vulcanized fabric was subsequently dipped in water for 45 min, followed by drying in air. Such set of treatments produced optimum results. Coated, vulcanized, washed and dried cotton fabric showed optimum developments in the property profiles in respect of waterproofness, breathability as revealed by moisture vapor transmission rate, coating adhesion, tensile properties, abrasion resistance, flex endurance and fire retardancy. Incorporation of highly water-soluble ammonium acetate salt in the coating formulation and their subsequent removal from vulcanized coated layer affected by post washing in consequent to dipping in the water-bath produced holes of only a few microns in the coating matrix of the fabric. Such microporous membrane formed on the cotton fabric allowed only transportation of moisture vapor through them, giving a moisture vapor transmission rate of 3734 g/m2/24h, while acting as a barrier for large liquid water droplet resisting 120cm of the water column in the hydrostatic water-head tester, rendering the coated cotton fabric waterproof. Examination of surface morphology of vulcanized coating by scanning electron microscopy supported the mechanism proposed for development of breathable waterproof layer on cotton fabric by the process employed above. Such process provides an easy and cost-effective route for achieving moisture vapor permeable waterproof cotton.

Keywords: moisture vapour permeability, waterproofness, chloroprene, calendar coating, coating adhesion, fire retardancy

Procedia PDF Downloads 255
1357 MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes

Authors: Omolola A. Tajelawi, Hari L. Garbharran

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Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses

Procedia PDF Downloads 337