林口發電廠物質流成本會計分析案例探討

Material Flow Cost Accounting of Coal-Fired Power Generation Facilities -An Example of the Linkou Power Plant

林全聖(Lin Chuan-Sheng)

指導教授 ： 李育明

國立臺北大學/公共事務學院/自然資源與環境管理研究所/碩士(2008年)

摘要

本研究以林口發電廠為研究對象，進行物質流成本會計分析，檢討重點包括物質流分析、環境會計，以及物質流成本會計分析；物質流分析主要盤查林口發電廠物料投入與電力、空氣污染、水污染及廢棄物等數量，環境會計主要依實場情况及參考環境保護署作業方式，進行各項污染防治成本估算；而物質流成本會計則應用生產體系之物質流量盤查，並以系統價格或成本轉換成物質流成本會計。
在空氣污染防制方面，發現室內煤倉、海水法脫硫、選擇觸媒還原（SCR）及低低溫靜電集塵器等改善機會。在水污染防治方面，發現應重新檢討含油廢水與含煤處理方式，並提高廢水回收再利用。
當本研究進行環境會計分析時，發現林口發電廠2002~2006年環境會計總計投入新台幣754,768,507元；其中環境費用佔94.93%、衛生費用佔0.90 %、工安費用佔4.17 %。
最後進行物質流成本會計時，發現林口發電廠累計2004~2006年林口發電廠產品成本佔總成本之98.03%（含71.38%之材料成本與26.65%之材料系統成本），材料總損失佔總成本之1.97%(含0.70%之傳遞/處置成本、0.04%之材料損失成本及1.23%之材料損失之系統成本)。

關鍵字

物質流分析,環境會計,物質流成本會計,燃煤火力發電廠

並列摘要

Taking the Linkou thermal power plant as the object of this study was conducted to the Material Flow Cost Accounting Analysis. The main issue of this research was to discuss the Material Flow Analysis , the Environmental Accounting Analysis and the Material Flow Cost Accounting Analysis of the Linkou thermal power plant ; In the Material Flow Analysis, The amount of the input materials and the output of products Including power production , air pollution , sewage and waste discharged of the Linkou thermal power plant was calculated . Referring to the situation of the Linkou thermal power plant and the operation of Environmental Protection Administration（EPA）Executive Yuan , Its expenses on the pollution protection are calculated by the Environmental Accounting Analysis. In the Material Flow Cost Accounting Analysis, The inventory of the material flow in the production system was introduced , the Material Flow Cost Accounting was converted by the costs or prices of the system.
In terms of air pollution control, we found opportunities to improve in the coal silo, the seawater desufurization process of flue gas, the selective catalyst reduction, and the low-low temperature electrostatic precipitator. In terms of water pollution control, results showed that the way of treatment of wastewater with oil and wastewater with coal could be improved. Besides, wastewater recycling rate could be also increased.
In our analysis of environmental accounting, Linkou power plant spent 754,768,507 NTD from 2002 to 2006. Among all the expense, there is 94.93% in environmental, 0.9% in health, and 4.17% in safety.
After doing the material flow cost accounting of Linkou power plant from 2004 to 2006, we concluded that cumulative product cost, including 71.38% material cost and 26.65% material system cost, accounted for 98.03% of the total cost. Furthermore, total material loss cost, including 0.7% disposal cost, 0.04% material loss cost and 1.23% material loss system cost, accounted for 1.97% of the total cost.

並列關鍵字

Material Flow Analysis, Environmental Accounting, Material Flow Cost Accounting (MFCA), Coal-Fired Power Generation plant.

參考文獻

24.吳祥豐(2005)，火力發電廠空氣污染防制成本及效益分析，國立臺灣大學環境工程學研究所碩士論文。

14.李育明(2006)，「淺談物質流在產業環境會計之應用」，台灣經濟研究月刊，第29卷，第11期，頁109~117。

4.Ministry of Economy, Trade and Industry (METI) (2007), “Guide for Material Flow Cost Accounting,” Environmental Industries Office, Ministry of Economy, Trade and Industry, Japan.

5.Nakajima, M. and K. Kokubu (2002), “Material Flow Cost Accounting,” Nikkei (in Japanese)

9.Schaltegger﹐S.Burritt﹐R.（2000）﹐“Contemporary Environmental Accounting –Issues, Concepts and Practice”﹐ Greenleaf Publishing﹐Sheffield.