Life cycle of ceramic waste materials from the perspective of revenue and environmental management

Q2 Materials Science

Engineering Solid Mechanics Pub Date : 2023-01-01 DOI:10.5267/j.esm.2022.8.003

I. Normal, M. Setini

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引用次数: 0

Abstract

The production of ceramic creates scrap material that is often wasted. The aims of this study are to know the influence of size and material on scrap material and the role of accounting in managing the environment. The results show that product size and material used together have an effect on scrap material. Partial testing shows that only materials used have a positive and significant effect on the emergence of scrap materials. The accounting treatment is done by debiting Cash IDR 5,258,753.99 and crediting Work in Process-Raw Material Cost IDR 5,258,753.99. The cost of goods manufactured of ceramic products after accounting treatment for scrap material is lower than before. The selling price also decreased for the same product. The operating profit will increase IDR 5,013,038.64 (use original selling price) and decrease IDR 1,272,112.67 (use selling price after treatment for scrap material). The emergence of scrap material causes environmental problems. Environmental accounting overcomes this by removing scrap material from its place. The transfer is done by selling at a price of half the standard price. The proceeds from the sale are treated as a deduction from the cost of raw materials in an account in the Work in Process-Raw Materials Cost credit.

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从收益和环境管理的角度看陶瓷废料的生命周期

陶瓷生产过程中产生的废料常常被浪费掉。本研究的目的是了解尺寸和材料对废料的影响以及会计在管理环境中的作用。结果表明，产品尺寸和材料的共同使用对废料产生影响。局部试验表明，只有使用的材料对废料的出现有积极而显著的影响。会计处理是借记现金印尼盾5,258,753.99，贷记在制品-原材料成本印尼盾5,258,753.99。废旧材料会计处理后的陶瓷制品生产成本较前降低。同一产品的售价也下降了。营业利润将增加IDR 5,013,038.64(使用原价)，减少IDR 1,272,112.67(使用废料处理后的售价)。废料的出现造成了环境问题。环境会计通过从原来的地方清除废料来克服这个问题。转让是通过以标准价格的一半出售来完成的。销售所得被视为在制品-原材料成本贷记账户中原材料成本的扣除。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Engineering Solid Mechanics Materials Science-Metals and Alloys

CiteScore

3.00

自引率

0.00%

发文量

期刊介绍： Engineering Solid Mechanics (ESM) is an online international journal for publishing high quality peer reviewed papers in the field of theoretical and applied solid mechanics. The primary focus is to exchange ideas about investigating behavior and properties of engineering materials (such as metals, composites, ceramics, polymers, FGMs, rocks and concretes, asphalt mixtures, bio and nano materials) and their mechanical characterization (including strength and deformation behavior, fatigue and fracture, stress measurements, etc.) through experimental, theoretical and numerical research studies. Researchers and practitioners (from deferent areas such as mechanical and manufacturing, aerospace, railway, bio-mechanics, civil and mining, materials and metallurgy, oil, gas and petroleum industries, pipeline, marine and offshore sectors) are encouraged to submit their original, unpublished contributions.