Professional Documents
Culture Documents
Giaotrinh SXsachhon DHCNTPHCM
Giaotrinh SXsachhon DHCNTPHCM
MC LC
Chng 1: GII THIU CHUNG ........................................................................... 3
1.1. KHI NIM SN XUT SCH HN ......................................................... 3
1.1.1. nh ngha sn xut sch hn ca UNEP................................................ 3
1.1.2. Cc khi nim tng t vi sn xut sch hn ....................................... 3
1.2. LI CH CA SN XUT SCH HN ...................................................... 4
1.2.1. Sch hn tt hn cho cc doanh nghip .................................................. 4
1.2.2. Gim nguyn liu v nng lng s dng ............................................... 4
1.2.3. Tip cn ti chnh d dng hn................................................................ 5
1.2.4. Cc c hi th trng mi v c ci thin .......................................... 5
1.2.5. To nn hnh nh cng ty tt hn ............................................................ 5
1.2.6. Mi trng lm vic tt hn .................................................................... 5
1.2.7. Tun th lut mi trng tt hn ........................................................... 5
1.3. QU TRNH KIM SOT NHIM CNG NGHIP ............................ 5
1.4. NHU CU V SN XUT SCH HN TRONG CNG NGHIP ........... 6
1.5. H THNG QUN L MI TRNG - ISO 14000 ................................. 8
1.5.1. Cc li ch ca h thng qun l mi trng .......................................... 8
1.5.2. Cc tiu chun mi trng quc t ......................................................... 9
1.5.3. Li ch ca chng nhn quc t ............................................................. 10
1.6. PHN TCH VNG I............................................................................. 10
1.6.1. Cc hn ch ca LCA............................................................................. 11
1.6.2. Ai s s dng LCA ................................................................................. 11
1.7. TUYN NGN QUC T V SN XUT SCH HN .......................... 12
1.8. CC RO CN ............................................................................................ 13
1.8.1. Ro cn v nhn thc ............................................................................. 13
1.8.2. Ro cn c tnh h thng ........................................................................ 13
1.8.3. Ro cn thuc v t chc ....................................................................... 14
1.8.4. Ro cn thuc v k thut...................................................................... 14
1.8.5. Ro cn thuc v kinh t ........................................................................ 14
1.8.6. Cc ro cn v nh nc / chnh quyn................................................. 15
CHNG 2: NH GI SN XUT SCH HN ..............................................16
2.1. KHI NIM ................................................................................................. 16
2.2. CC BC NH GI SN XUT SCH HN.................................... 16
2.2.1. Bc 1 - Khi ng ................................................................................ 16
2.2.2. Bc 2 - Phn tch cc cng on trong quy trnh sn xut................. 19
2.2.3. Bc 3 - Pht trin cc c hi sn xut sch hn ................................. 21
2.2.4. Bc 4 - La chn cc gii php sn xut sch hn ............................. 22
2.2.5. Bc 5 - Thc hin cc gii sn xut sch hn ..................................... 25
2.2.6. Bc 6 - Duy tr sn xut sch hn ....................................................... 26
Chng 3: CC K THUT THC HIN SN XUT SCH HN.................28
3.1. CI TIN QUN L NI VI...................................................................... 28
3.1.1. Qun l v lu tr nguyn vt liu ........................................................ 29
3.1.2. Nhng ci tin v iu sn xut ........................................................ 29
3.1.3. Ngn nga vic tht thot v chy trn ................................................ 30
3.1.4. Tch ring cc dng thi ........................................................................ 30
Vin KHCN & QLMT - Trng HCN TP.HCM
Pht trin
bn vng
1980
1990
Tng trng
kinh t
Bo v MT
Tin b XH
Hnh 1.2. S nguyn tc pht trin bn vng
NC
PHU GIA
KH THAI
NGUYEN LIEU
NH MY
CH BIN
NC THAI
THANH PHAM
NGUYEN LIEU
NANG LNG D THA
Hnh 1.3. Cn bng vt cht v nng lng trong sn xut cng nghip
1.5. H THNG QUN L MI TRNG - ISO 14000
1.5.1. Cc li ch ca h thng qun l mi trng
H thng Qun l Mi trng l mt cng c qun l cc tc ng do cc hot ng
ca mt t chc gy nn vi mi trng. H thng ny cung cp mt tip cn c t
chc trong vic lp k hoch v thc hin cc bin php bo v mi trng. H thng
ny c th l bc u tin cho mt t chc thc hin tin ti cc ci thin v mi
trng do h thng qun l mi trng cho php t chc xc nh c hin trng mi
trng ca mnh v nh gi thng xuyn hin trng v ci thin. pht trin mt
h thng qun l mi trng, mt t chc cn phi nh gi c cc tc ng mi
trng, xc nh c cc mc tiu gim nhng tc ng v lp k hoch lm th
no t c nhng mc tiu ny.
Cc li ch ca h thng qun l mi trng:
Gim thiu cc ri ro hay trch nhim v mi trng.
10
Nng lng
v nguyn liu
Pht thi
Pht
thi
Pht thi
Pht
thi
Nguyn, ph
liu
Nh my
S dng
Qun l
cht thi
11
Chng trnh
lng ghp
12
gia v nhng li ch ca n.
Thc hin
1.8. CC RO CN
1.8.1. Ro cn v nhn thc
1.8.1.1. Cc tr ngi thuc v nhn thc
Thi tc trch i vi qun l mt bng sn xut v cc vn mi trng.
Tr lc i vi s thay i, s tht bi (hay thi khng mun thay i ci
hin c).
1.8.1.2. Cc bin php khc phc
Sm c kt qu.
S tham gia ca cc nhn vin.
Khuyn khch cc th nghim.
Cng b nhanh chng cc kt qu ca Sn xut sch.
1.8.2.
Ro cn c tnh h thng
13
14
Cc ro cn v nh nc / chnh quyn
15
16
o Cc li ch v mi trng
o Mt thnh vin Ban Gim c tham gia nhm
o Bo co thng xuyn ln Ban Gim c
o Li ch c th nhn thy c
o Cam kt thc hin thnh cng
Bng 2.1. Thnh phn nhm sn xut sch hn
Chc danh trong nhm
Trng nhm
Thnh vin
17
18
u vo
Tn
Lng
u ra
Tn
Lng
Dng thi
Lng
Rn
Kh
1
2
3
Vi (nhng) phm vi c chn thc hin nh gi sn xut sch hn, (cc) s
cng ngh cn phi c c th ho hn m bo m t tt c cc cng on/cc
ng tc v c y cc u vo v u ra trong s .
Tip theo, cn phi thu thp cc thng tin lm cn bng. C th s c rt nhiu vic
phi lm v o c. Cc ng h xc nh lng nc v in tiu th c th s rt
hu ch v cn thit.
19
nh lng
dng thi
Chi ph
Tn tht nguyn liu
Tn tht do x l li
Chi ph x l
20
Hi Ti sao ?
Vic phn tch nguyn nhn da trn c s hi cc cu hi ti sao. Bn cu hi chnh
l:
Ti sao c dng thi ny, cn c cng on ny?
Ti sao khng tiu th t nguyn liu, ho cht v nng lng hn? nhiu cht
thi?
Ti sao dng thi c tnh cht ny, vn hnh thit b v qu trnh iu kin
ny?
Ti sao thi ? Sao khng tun hon?
2.2.3. Bc 3 - Pht trin cc c hi sn xut sch hn
Da trn kt qu lm cc bc trc, bc ny s pht trin, lit k v m t cc
gii php sn xut sch hn c th lm c.
2.2.3.1. Tm nguyn nhn
Bng 2.4. Bng lit k cc nguyn nhn v gii php
Dng thi
1. Git chy
trn 1 sau
khi nu ty
Nguyn nhn
1.1. Lng nc dng
cho git ph thuc vo
cng sut bm v thi
gian mt vng vi chy
trong my Jet;
21
Hng mc
C th
thc hin
ngay
Thit b mi
Cha ng ng
nc ngng
Qun l ni vi
Cn
nghin
cu tip
Loi
Ghi ch / L do
Cn th nghim
x
u t ln
Cn 2 gi lm
vic, tit kim 20
kg than mt ngy
22
2)
3)
4)
5)
Cng nhn vn iu hnh c sn xut khi thc hin gii php ny?
6)
7)
Bn c chc chn rng khi thc hin gii php ny s gim c lng cht
thi?
8)
Bn c chc chn rng khi thc hin gii php ny s khng chuyn cht thi
t dng ny sang dng khc (v d t cht thi rn sang kh thi)?
9)
10) Bn c chc chn rng gii php ny s ci thin hay gi nguyn tnh trng an
ton v sc kho cho cng nhn?
11) Gii php ny c gim lng cht thi ti ngun khng?
12) C sn cc loi vt t v nguyn liu thc hin gii php ny khng?
13) Gii php ny c d dng thc hin khng?
C ba dng cu tr li cho cc cu hi trn l C, KHNG, KHNG CHC CHN
2.2.4.2. Tnh kh thi v kinh t
Tnh kh thi kinh t cn c tnh ton da trn c s u t v tit kim d tnh.
Mt vi phng php c dng trong thm nh u t l:
So snh chi ph: so snh cc la chn c thu nhp nh nhau nhng chi
ph khc nhau.
So snh li ch: da trn thu nhp v lng tit kim ca tng la chn.
Hon vn u t: a li ch vo cng mi quan h vi vn u t.
Thi gian hon vn.
Gi tr hin ti rng (NPV).
T l hon vn ni ti (IRR).
23
Phng php dng thi gian hon vn l phng php thng c s dng v
phng php ny n gin v c th tnh ton nhanh. i vi cc gii php sn xut
sch hn tp trung u t, cn phi tin hnh phn tch kinh t chi tit hn, v d nh
NPV hay IRR.
nh gi tnh kh thi v mt kinh t cc gii php sn xut sch hn.
1) Gii php ny c lm gim chi ph nguyn liu khng?
2) Gii php ny c lm gim chi ph cc tin nghi sn xut khng (in,nc, hi
nc...)?
3) Gii php ny c lm gim chi ph tn tr cht thi khng?
4) Gii php ny c lm gim chi ph v cc khiu ni mi trng khng?
5) Gii php ny c lm gim chi ph v sc khe v an ton cho cng nhn
khng?
6) Gii php ny c lm gim chi ph v bo him khng?
7) Gii php ny c lm gim chi ph v vic b cht thi khng?
8) Gii php ny c thi gian hon vn chp nhn c khng?
9) Gii php ny c lm tng gi thnh ca sn phm khng (hoc tng nhng
trong gii hn chp nhn c)?
C ba dng cu tr li cho cc cu hi trn l C, KHNG, KHNG CHC CHN
Nu mt gii php c chi ph khng ng k th vic nh gi tnh kinh t tng i
n gin. Nhng li ch kinh t c th c tnh ton t vic gim chi ph iu hnh
hay t nhng li ch v mi trng (ngn nga hoc gim cht thi).
Mt ch tiu ph bin nh gi tnh kinh t ca mt gii php l thi gian hon vn
tnh bng nm (Payback Period - PP). Thi gian hon vn cng ngn gii php cng
kh thi.
PP (nm) = Tng chi ph u t / Tng li nhun thm c do thc hin gii php
2.2.4.3. Tnh kh thi v mi trng
i vi hu ht cc gii php, tnh kh thi v mi trng l hin nhin. Mc d vy,
cn phi nh gi xem c tc ng mi trng tiu cc no vt qu phn tch cc
khng.
nh gi cc kha cnh mi trng cc gii php sn xut sch hn.
1) Gii php c lm gim tnh c hi v ti lng cht thi rn v bn khng?
2) Gii php c lm gim tnh c hi v ti lng nc thi khng?
3) Gii php c lm gim tnh c hi v ti lng kh thi khng?
4) Gii php c ci thin mi trng sn xut khng?
5) Gii php c lm gim c nh mc nguyn liu s dng cho mt n v sn
phm khng?
24
C hi SXSH
Trng s
Tnh kh thi
K thut
Kinh t
Mi trng
30%
50%
20%
Tng
Xp
hng
Gii php 1
0.3
1.5
0.6
2.4
Gii php 2
0.9
2.5
0.2
3.6
25
Phng thc
Bo co vi
nhn vin
Bo co vi lnh
o
Sn
phm
(nhm)
s 1
Tn
Theo ca
(hng
ngy)
in
Tn
Hng tun
c ng h
Nh trn v so
snh vi sn
lng
S bin i theo
tun so vi sn
lng
Than
Tn
Hng tun
Tn vn chuyn
v c tnh lng
trong kho
Nh trn
Nh trn
Nc
Tn
Hng tun
c ng h
Nh trn
Nh trn
Nguyn
liu 1
Tn
Nh trn
26
% loi /
x l li
Tn
Nh trn
Nh trn
27
Chng 3:
CC K THUT THC HIN SN XUT SCH HN
3.1. CI TIN QUN L NI VI
Cc kha cnh th tc ca vic vn hnh sn xut bao gm cc chc nng v mt qun
l, t chc v nhn s ca vic sn xut. Vic ci tin cc cch thc vn hnh c th
c thc hin trong tt c cc lnh vc: sn xut, bo tr, s dng v lu tr vt liu
th, sn phm, lu tr v qun l cht thi. Nhng cch thc vn hnh tt c th thc
hin n gin, khng i hi chi ph cao, nhng hon ton c kh nng mang li
nhng li nhun cao trong vic u t v thng mang li nhng kt qu tt mt cch
nhanh chng. Mt s v d v nhng thay i trong qun l ni ti v vn hnh sn
xut nhm lm gim s pht sinh cht thi:
Gim tiu hao nguyn vt liu v s mt mt sn phm bng cc bin php
chng tht thot do trn, r r.
Ln lch sn xut ph hp nhm lm gim bt vic lm sch gia cc m sn
phm.
Kim tra cc b phn trc khi chng c vn hnh gim thiu cc ph
phm.
Hp nht cc dng thit b hoc ha cht gim khi lng v chng loi cht
thi.
Ci thin cc th tc lm sch gim s pht sinh cc cht thi hn hp
c pha long bng cc phng php nh: s dng cc k thut lm sch kh,
s dng cc cn gt nc c kh hay chi cao su, s dng cc :pig hoc kh
nn lm sch cc ng ng v tng thi gian lm ro nc.
Tc ring cc cht thi tng cng kh nng thu hi ti sinh.
Ti u ha cc thng s vn hnh (nh nhit , p sut, thi gian phn ng,
thi gian c c,) lm gim bt cc sn phm ph hoc s pht sinh cht
thi.
Tng cng cng tc hun luyn nhn vin v gim thiu cht thi
nh gi nhu cu tng bc vn hnh v loi tr cc bc khng cn thit
Thu hi cc vt liu b trn hay tht thot s dng li.
Ci thin cng tc qun l kim k nguyn vt liu v sn phm trnh h
hng v qu hn.
Ci tin chu k bo dng trnh tn tht do h hng my mc thit b.
Tt in, kha nc cn thn khi khng s dng na.
v.v..
28
29
30
31
kh nn
- S dng cc bnh ngng hay cc
thit b trao i nhit ti sinh o Ci thin vic tra du bi trn cho cc
tn dng nhit
thit b c gn motor
- S dng cc bm nhit hay thit o S dng cc dy truyn ti in nng hiu
b tng t ph hi nhit ti
qu hn
ct chng ct
o S dng cc bng n hunh quang v
- S dng cc thit b trao i
nhng n thp p hay ballasts
nhit hiu qu hn
o t ch gi v nhit nhm kim sot
- Kt hp sn xut nhit v in
tt hn nhit v mt.
3.3. THAY I QU TRNH
Nhng thay i v qu trnh lin quan n vic mt sn phm c to ra nh th no.
Chng bao gm nhng thay i v nguyn vt liu u vo, nhng thay i v cng
ngh v thit b. Tt c nhng s thay i ny nhm lm gim bt s vt b cc cht
gy nhim trong qu trnh sn xut. Nhng thay i v qu trnh c th c thc
hin nhanh chng hn l nhng thay i v sn phm. Nhng th tc vn hnh c
ci thin nh cp trn cng l nhng thay i v qu trnh v nhng thay i
ny c th c thc hin nhanh chng hn v t tn km nguyn liu u vo hn
nhng thay i v k thut.
3.3.1. Nhng thay i v nguyn liu u vo
Cc cht nguy hi c th c a vo trong mt qu trnh m cc vt liu u
vo c s dng sn xut ra sn phm. Cc vt cht nguy hi c th hin din
c trong cc vt liu s cp (vt liu th) c s dng sn xut ra mt sn phm
(v d nh Hydrocacbon c s dng sn xut ra nha) v c trong cc vt liu
th cp. Cc vt liu th cp khng phi l mt thnh phn ca sn phm nhng li
c s dng trong qu trnh sn xut (v d nh dung mi c s dng trong vic
lm sch cc thit b cng ngh). Nhng thay i v nguyn vt liu u vo ri vo
hai dng ch yu.
Thay i hn nguyn vt liu c tnh c hi cao bng nhng nguyn vt liu c
tnh c hi thp hn hoc khng c hi, v d nh c th s dng cc tc
nhn ty ra c kh nng ha tan trong nc thay th cho cc dung mi c
hi.
Lm sch nguyn vt liu th trc khi s dng gim thiu lng cht thi
sn sinh ra. V d nh loi b cc ht u phng b su mt hay b lp trc khi
chin trong du hn ch lng du kht phi thi b,...
3.3.2. Nhng thay i v mt k thut v cng ngh
Vic ci tin cng ngh c s dng sn xut ra mt sn phm l mt trong
nhng phng php hiu qu nht trong vic ngn nga s pht sinh nhim. Mt
cng ty c th ngn nga nhim v tng kh nng sn xut v sn lng; ci thin
cht lng sn phm, gim chi ph cho nguyn vt liu,... Nhn chung, nhng thay i
v cng ngh lin quan n nhng khon u t v vn cng nh nhn lc hn l
nhng thay i v quy trnh sn xut v do nhng kt qu t c thng phi mt
32
Lc v ra
33
Lm sch cc chi tit Bao quanh tt c cc b phn lm sch bng dung mi:
- S dng phn ni c lm lnh trn cc b phn ty
nhn bng hi nc
- Ci tin vic tho nc cc chi tit trc v sau khi lm sch
- S dng cc my mc lm sch c hc
- S dng cc ht nha bn ph lm sch b mt
Hon tt b mt
34
35
36
37
38
39
Chng 4:
CN BNG VT CHT V NNG LNG
4.1. CN BNG VT CHT
4.1.1. Chun b s quy trnh sn xut
4.1.1.1. Xem xt cc cng on sn xut
Qu trnh sn xut bao gm nhiu cng on sn xut. Mt cng on sn xut phi c
thit b, nguyn liu u vo sau khi thc hin mt cng on th cho sn xut u ra.
V d qu trnh sn xut c th bao gm: ni cha nguyn liu, x l nguyn liu,
trng, in, lm kh, kho thnh phm v x l cht thi.
Cuc kho st ban u trong nh my phi thu thp c nhng thng tin v ton b
qui trnh sn xut v mi quan h qua li gia chng. iu ny s gip cho i kim
ton s quyt nh m t qui trnh sn xut bao gm cc cng on sn xut nh th
no. c bit ghi chp y nhng iu quan st v thng qua tho lun v v s
phc tho v mt bng nh my, h thng cp, thot nc, h thng thng gi, v cc
khu vc chuyn giao nguyn vt liu khc m bo rng cc yu t quan trng
khng b b qua.
i kim ton phi tham kho cc cn b sn xut v iu kin vn hnh bnh thng
ca nh my, v cc im x thi, cc ni c kh nng x thi khng nh trc, cc s
c nh: trn, ra tri, v c th cung cp quy trnh vn hnh thc t. Cc kho st thc
t c th pht hin ra rng cc quy trnh vn hnh vo ca m c th khc vi ca ngy,
thc t vic m bo nguyn vt liu c th khc vi nhng iu vit trong bo co.
Mt nhn vin lm vic lu nm trong nh my c th cho bit chi tit cc vn
thng ny sinh. Khi khng c s liu quan trc trc y, thng tin ny rt c ch.
Khi thm nh my phi n nhng vn cn cp ti trc khi cuc kim ton
hon thnh. i kim ton phi hiu c chc nng v cc qu trnh lin quan ti
tng cng on sn xut. Tng t cc thng tin sn c v cng on sn xut v qu
trnh sn xut ni chung phi c v, vit vo tng h s ring nu c th, hoc lp
thnh bng.
Bng 4.1. Lit k cc cng on sn xut
Cng on sn xut
Chc nng
Ti liu s
(A) X l b mt
(B) Ra
40
41
U VO
U RA
Quy trnh
sn xut
NGUYN LIU TH
SN PHM,
PH PHM
Cht pht tn
Nc thi,
kh thi,
cht thi
rn
NNG LNG
(kh t, du, than)
Ha cht, nc,
khng kh,.
Nhit tha,
ting n,
Hnh 4.1. Cn bng vt cht
4.1.2.1. Bc 1: Xc nh u vo
u vo ca mt quy trnh hoc ca mt n v sn xut c th bao gm nguyn liu,
nc, khng kh v in. u vo ca mt quy trnh v ca mi n v cn c lng
ha.
Bc u tin lng ha vic s dng nguyn liu, qua xem xt s sch ghi chp v
vic mua bn nguyn liu c th cho bn thy nhanh s lng ca tng loi. Trong
nhiu trng hp cc n v sn xut c tiu hao nguyn liu ln l do lu kho v vn
chuyn nguyn liu. Bn cn phi xem xt cc n v ny c lin quan nhiu n s
sch ghi chp cc nguyn liu c mua xc nh tng u vo ca quy trnh.
Ghi chp cht tt c nhng vn liu quan n lu kho v x l nguyn liu th.
Xem xt c vic bc hi, trn, r r ca cc b cha di lng t v tiu hao do bc
hi khi p thi kh v nhim ca nguyn liu th. Thng nhng vn ny c th
sa c mt cch n gin. Ghi chp nguyn liu c mua v tiu hao trong kho
cha, cng nh trong vic x l vo trong mt bng c th bit tng u vo ca
quy trnh.
Bng 4.2. Tiu hao nguyn liu khi lu kho v vn chuyn
Nguyn liu
Khi lng
Nguyn liu 1
95kg
kn
Thi gian lu
Lng tht
thot d tnh
1 thng
5kg
Nguyn liu 2
Nguyn liu 3
42
43
Nguyn liu 1
(m3/nm)
Nguyn liu
1 (m3/nm)
Nc
(m3/nm)
Nng
lng
44
Ra
Hi
Lm sch
Mc ch khc
Cng on sn xut A
Cng on sn xut B
Cng on sn xut C
Vic s dng t nc c th l mt thc hnh tit kim. Hy xem xt cc im sau y
trong khi iu tra vic s dng nc:
Qun l cht ch vic s dng nc c th gim c lc nc thi cn phi
x l v tit kim c chi ph-i khi c th gim c lng nc v tng
hm lng n mc lm cho vic thu hi nguyn liu rt kinh t, thay th cho
vic x l nc thi rt tn km.
Ch n cc thng l bo dng tt hng ngy c th gim c lng
nc s dng v gim c lng nc thi ra cng thot nc.
Chi ph cha nc thi dng cho vic ti s dng c th t hn l chi ph x
l nc thi v tiu hy.
Vic ti s dng nc trng v trng ngc dng c nhn mnh tronh cc
trng hp nghin cu nh l nhng gi hu hiu cho vic gim lng nc
s dng.
4.1.2.3. Bc 3:Tnh ton lng cht thi ti s dng/ti ch hin ti.
Mt s cht thi c th ti s dng trc tip vo sn xut v c th chuyn sang cho
cc n v khc s dng (v d: ti s dng nc trng trong dy chuyn ra chai cho
Vin KHCN & QLMT - Trng HCN TP.HCM
45
vic sn xut nc ngt ng chai); cn cc loi cht thi khc cn phi c s thay i
trc khi chng c th ti s dng cho mt quy trnh sn xut. Dng nc thi ti s
dng ny cn phi c lng ha. Nu ti s dng cht thi khng c ghi chp li
cn thn th c th gy phn tc dng trong vic cn i nguyn liu, c bit l mc
dy chuyn sn xut hoc trong mt nh my, ngha l, cht thi phi c lng
ha nh l u ra ca mt quy trnh v nh u vo ca quy trnh khc. Vic ti ch
hay ti s dng cht thi c th lm gim lng nc ngt v nguyn liu th cn thit
cho mt quy trnh sn xut. Trong khi xem xt u vo ca mt n v, hy ngh n
kh nng ti s dng v ti ch u ra ca cc hot ng ca n v khc.
Tm tt bc 1, 2, 3
n cui bc 3 phi lng ha c tt c u vo ca quy trnh.
Tng nguyn liu u vo v nc cho quy trnh phi c thit lp c tnh n
tiu hao xy ra trong qu trnh lu kho v vn chuyn.
Bt c u vo ti ch v ti s dng no u phi c ghi chp y .
Mi ghi chp lin quan n vic x l nguyn liu, s quy trnh, tiu hao
nc, nhng khu vc c vn cn phi c lu tr y xem xt cc
bc sau.
Sn
phm
Bn sn
phm
Cht thi
ti s dng
Nc
thi
Kh
thi
Cht
thi lu
kho
Cht
thi x
l
n v (A)
n v (B)
n v (C)
Tng cng
Vic nh gi tng sn phm chnh hoc cc sn phm c th s dng c l mt yu
t quan trng t hiu qu ca quy trnh hoc mt n v sn xut. Nu sn phm
c a ra ngoi nh my bn, th tng sn phm phi c ghi chp trong h s
46
47
Ti s
dng
Cha
Tng lng
nc thi u ra
Lu lng/hm lng
Cng an sn xut A
Cng an sn xut B
Cng an sn xut C
4.1.2.6. Bc 6: Tnh tan lng pht thi
t c cn i nguyn liu chnh xc cn phi lng ha mt s kh thi c lin
quan n quy trnh. iu quan trng l phi xem xt cc loi kh thi tim nng v
thc t lin quan n tng n v sn xut, t kho cha nguyn liu n kho cha
thnh phm. Kh thi khng phi lc no cng nhn thy r v c th rt kh o, c th
o kh thi qua l that bng ming ti. Ni no khng th o c th c tnh bng
vic s dng thng tin sn c.
V d: xem xt vic t than trong mt l hi. C th khng o c khi lng kh
sunfat dioxyt ra khi ng khi l hi do kh n gn c hoc do khng ly c
mu trong ng khi, ch c mt thng tin duy nht, l than cht lng km, c cha
3% lu hynh v trung bnh mi ngy t 1.000 kg than.
48
O2
SO2
32
64
30
60
Cng on sn xut A
Cng on sn xut B
Cng on sn xut C
Nhng cu hi sau cn ch khi thu thp d liu
Ngun gc cht thi?
49
50
n v chun/nm
Nguyn liu th 1
Nguyn liu th 2
Nguyn liu th 3
Nc
Tng
Cng on sn xut A
(n v chun/nm)
u ra
Sn phm
Sn phm ph
Kh thi
Tng
Khi cn bng vt cht cho tng cng on sn xut c thit lp cho vt liu th
v cht thi u ra, nn lp li qu trnh ny cho tng cht nhim. Nn thit lp cn
bng nc cho tng cng on v thong qua c th tm ra cc vn tim n
nghim trng nh: r r, chy trn? C th tng hp tng cn bng ring bit thnh cn
bng cho ton quy trnh hay mt khu vc sn xut ca nh my.
4.1.2.10. Bc 10: nh gi cn bng vt cht
Cn bng vt cht s b phi c xem xt nh gi xc nh cc thiu ht v
thng tin v nhng im khng chnh xc. Nu pht hin ra s khng cn bng ln th
phi c nhng nghin cu thm. Vi d: nu u ra nh hn u vo, xem xt cc kh
nng tht thot cht thi nh bay hi u ra c th ln hn u vo nu trong o
c hoc nh gi, c nhng sai st ln hoc mt u vo b b st.
51
giai on ny, phi kim tra li ton b cng on sn xut tm ra cc tht thot
c th xy ra. Thm ch c th thu thp li mt vi s liu.
Nh rng cn c mt cn bng vt cht tho ng. Cn bng vt cht khng nhng
phn nh y ca vic thu thp s liu v bn cht m cn m bo rng cc qu
trnh sn xut c tm hiu k cng.
4.1.2.11. Bc 11: Hon thin cn bng vt cht
Ti giai on ny c th hon thin cn bng vt cht bng cch thm vo cc yu t
c xc nh t cc bc trn. Nu cn th cc c lng v cc tht thot khng tnh
c c th s phi tnh ton thm.
Trong trng hp quy trnh sn xut n gin th c th kt hp bc 10 v 11 lm
mt.
Trong trng hp phi c mt cc cht thi t c hi n rt c hi th phi ch
n s chnh xc ca php o nhm thit k cc bin php gim thiu cht thi.
S tng hp chnh xc v tnh ton din ca s liu m bo thnh cng ca kim
ton v sau l cc k hoch gim thiu cht thi.
a. Tng hp
Da trn cn bng vt cht nhm tm ra cc khu vc sn xut hoc cc thnh phn c
vn .
Cn bng vt cht l mt trng tm ch ca cc cn b kim ton cht thi. S sp
xp cc thng s u vo v u ra di dng cn bng vt cht lm cho ta d dng
hiu c dng vt cht qua qu trnh sn xut.
gii c bi ton cn bng vt cht cn phi hiu c cc hot ng bnh thng
ca qu trnh sn xut. S khng nh gi c qu trnh sn xut l hiu qu nu
khng bit th no l hot ng bnh thng. Mt thnh vin ca i kim ton phi
c kim thc tt v qu trnh sn xut. Kin thc ny c th h tr bng cc vn bn
nh ti liu nh gi nhanh cc ngun nhim khng kh, dt, v nc ca WHO,
1992.
Cn phi s dng cn bng vt cht xc nh cc ngun thi quan trng, xem xt
pht sinh cht thi khng ng tiu chun, xc nh cc khu vc c cc cht tht thot
khng gii thch c v chi ra cc cng on sn xut c mc thi vt tiu chun
thi ca quc gia hay khu vc. Hiu qu ca cc qu trnh sn xut ng ngha vi
gim thiu cht thi.
Cc bin php gim thiu cht thi khc nhau i hi thi gian, ngun ti chnh, vv
khc nhau. Bao gm hai loi:
Cc bin php gim thi tc thi: bao gm cc k nng qun l, v cc bin php
qun l tt ni sn xut, nguyn vt liu sn xut c th p dng nhanh chng v
r tin.
Cc bin php gim thiu cht thi di hn: lien quan n ci tin quy trnh sn
xut, hay thay th quy trnh sn xut gim vn cht thi.
52
Tng cng vic ti s dng v quay vng cht thi lm gim cht thi i hi phi
c cc bin php gim cht thi trc mt v lu di. Cc bc 15, 16, 17 m t lm
th no xc nh c cc bin php gim thiu cht thi.
b. Xem xt cc bin php gim thiu
C th p dng cc bin php ny ngay c trc khi c cn bng vt cht. By gi c
th xem xt cn bng vt cht kt hp vi cc quan st c c trong qu trnh thu
thp s liu ch ra nhng khu vc m nhng iu chnh n gin trong qu trnh sn
xut bng cch gim nhng tht thot khng cn thit.
Dng nhng thng tin c c trong tng cng on sn xut xy dng quy trnh
vn hnh tt hn cho tt c cc cng on sn xut.
Vic gim ng k cht thi c th t c bng cch ci thin qu trnh sn xut, cn
thn hn khi vn hnh. Cc gi gim thiu cht thi sau y c th p dng ngay
khng tn ph hoc chi ph thp.
c. Xc nh v mua nguyn vt liu
Khng qu nhiu nguyn vt liu c bit l loi d h hng, kh bo qun.
C gng mua loi nguyn liu di dng d gia cng, bo qun v chuyn ch.
d. Nhn nguyn liu
i hi nguyn vt liu cht lng t ngi cung cp. Khng nhn cc thng b
h hng, r r, khng nhn. Kim tra ton b nguyn liu khi nhn.
Kim tra trng lng v th tch.
Kim tra thnh phn v cht lng.
e. Bo qun nguyn liu
Trnh chy trn.
Dng thng cha trn cnh d ra.
Dng thng chuyn ng mt loi nguyn liu trnh ra thng xuyn.
Bo m cc thng cha c bo qun ni bng phng trnh h hng.
Kim tra thng xuyn trnh nhm ln cc thng cha.
Gim tht thot do bay hi bng cch che ph.
f. Vn chuyn, x l nc v nguyn liu
Gim thi gian vn chuyn
Kim tra chy trn v r r trn ng vn chuyn.
Gim lng nc dung lng ph.
g. Kim tra qu trnh sn xut
Cc b phn vn hnh phi c gii thch v cc thay i trong qu trnh vn
hnh l t c mc ch nng cao hiu qu sn xut ng thi gim thiu
cht thi.
53
54
Thay i qua 1trnh sn xut c th nng cao hiu qu sn xut v gim cht thi. Bao
gm:
Thay i qu trnh sn xut: chng hn nh duy tr sn xut lin tc ch khng
theo m.
Thay i thit b
Thay i s kim sot qu trnh sn xut: t ng ho.
Thay i iu kin sn xut: thi gian, nhit , p sut, cht xc tc
Gim s lng hoc loi nguyn liu dung trong sn xut.
Thay i nguyn liu th, dung cc nguyn liu cho t cht thi, t c hi.
Chuyn sang dung cng ngh sch..
Phi xc nh c mi gii php gim cht thi c th thc hin c.
l. nh gi cc gii php gim thiu cht thi v mt kinh t mi trng
quyt nh gii php no nn pht trin thnh k hoch gim thiu cht thi, cc
bin php ny cn phi c xem xet di gc mi trng v li ch kinh t.
m. nh gi mi trng
Thng th gim thiu cht thi em li li ch mi trng, tuy nhin i khi c nhng
ngoi l. V d: gim thiu mt cht thi c th lm tng pH hoc sn sinh ra mt cht
khc cn kh x l hn, kt qu cui cng l nh hng xu n mi trng.
Trong nhiu trng hp li ch c th nhn thy nagy nh vic tch cc nguyn t c
hi ra khi dng cht lng bng cch tch lung hay l thay i qu trnh sn xut sao
cho cht thi b ngn nga.
Trong trng hp khc th li ch mi trng c th kh thy c. Chng hn to mi
trng lm vic sch, lnh mnh, s nng cao hiu qu sn xut nhng kh c th o
c.
Loi nhng cu hi sau y phi c cp ti khi xem xt tng gii php.
Xem xt nh hng ca tng gii php ln th tch v mc nhim ca cc
cht thi trong qua trnh sn xut.
Qu trnh gim thiu cht thi ny c sinh ra cht thi khc khng?
C thay i c, phn hu hay kh nng x l cht thi khng?
Gii php c dng t nng lng hn khng?
n. nh gi kinh t
Cn c phn tch kinh t mt cch ton din cc gii php gim thiu cht thi. Ch
no m li ch khng th nh lng c th phi c cc nh gi nh tnh. Nu cn
th xin kin ca cc chuyn gia v vic nh gi cc thay i.
Khi nh gi kinh t cc gii php phi tnh n chi ph vn hnh chng t rng ni
no chi ph c gim bt. V d: bin php gim tht thot nguyn liu th trong
55
khi ra, lm gim chi ph cho nguyn liu th. Thay i nguyn liu th c th gim
thiu cht thi rn chuyn ch x l. V vy, chi ph chuyn ch cht thi s gim bt.
Trong nhiu trng hp nn so snh chi ph x l cht thi c th thay i khi p dng
bin php gim thiu cht thi v iu ny phi c xem xt n trong nh gi kinh
t.
Bng 4.9. Chi ph vn hnh sn xut v x l cht thi hng nm
Hng mc
Nguyn liu th 1
Nguyn liu th 2
Nc
Nhn lc
Bo dng
Chi ph qun l
Cc chi ph khc
Tng
Hng mc
Nc
Nng lng
Nhn lc
Bo dng
Hnh chnh
Tng
Tnh ton chi ph vn hnh hng nm k c x l nc thi v xem chi ph ny c th
thay i nh th no sau khi p dng cc bin php gim thiu cht thi. Lp bng v
so snh cc thay i ny. Bng 3.10 nu cc thnh phn chi ph tiu biu.
Ngoi ra, nu c nhiu li ch v kinh t (v d nguyn vt liu hoc cht thi ti ch
hoc ti s dng), th c th tr vo chi ph x l cht thi hay tng quy trnh nu ph
hp.
Sau khi xem xt cc chi ph cho vn hnh th xem xt n cc chi ph u t cho tng
gii php trn c s xem xt thi gian hon vn. Thi gian hon vn l thi gian
cho mt d n c th thu li s tin u t ban u. Phn tch u t chi tit hn c th
56
57
58
Chng 5:
PHN TCH KH THI CC D N SN XUT SCH HN
5.1. XC NH CHI PH
5.1.1. Chi ph sn xut kinh doanh
Chi ph SXKD trong k cng ty no l ton b cc khon chi ph b ra trong k
hoc chi ph b ra trong k trc phc v cho k ny. Chi ph kinh doanh c th
c xem xt di nhiu gc .
Di gc k ton v bo co kt qu kinh doanh.
y l gc phc v cho vic theo di cc khon chi ph, ghi s k ton ng
quy nh v tnh kt qu kinh doanh theo mu bo co k ton. Theo chi ph
SXKD c th hin theo hai ch tiu l gi vn hng bn v chi ph qun l.
Gi vn hng bn bao gm gi vn hng bn hoc gi thnh sn xut.
Chi ph qun l bao gm cc chi ph gin tip phc v cho SXKD, li vay,...
Di gc phn tch ti chnh v lp k hoch kinh doanh: y l gc phc
v cho vic phn tch hiu qu SXKD trong mi quan h gia doanh thu v chi
ph, mi quan h gia sn lng v hiu qu kinh doanh, ng thi phc v cho
vic lp k hoch kinh doanh. Trong phm vi nghin cu im ha vn chng
ta quan tm chi ph di gc ny v n phc v trc tip cho vic tnh hiu
qu u t. Theo chi ph SXKD ca mt doanh nghip sn xut c phn
loi nh sau:
o Bin ph
o nh ph
5.1.1.1. Bin ph
Bin ph l nhng chi ph s bin i vi t l tng ng theo sn lng sn xut v
tiu th. Nhng bin ph ch yu bao gm:
NVL, nhin liu, in nc, v ph tng.
Nhn cng sn xut.
Chi ph qung co thng xuyn.
Chi ph phc v bn hng trc tip.
Chi ph x l cht thi.
Chi ph duy tu bo dng thng xuyn.
Li vay vn lu ng,
59
5.1.1.2. nh ph
nh ph l cc khon CF rt t bin i theo sn lng. Thng thng nu u t ln
v my mc thit b s lm tng nh ph, nhng nu tng sn lng tiu th th bin
ph/n v sn phm s gim mnh, y l yu t gim gi thnh trong iu kin c
c th phn ln. Cc nh ph chnh bao gm:
Khu hao nh xng, MMTB.
Chi ph qun l doanh nghip.
Chi ph duy tu bo dng nh k.
Li vay vn u t,
NHN XT
-
Vic phn loi chi ph thnh bin ph v nh ph, ch mang tnh tng i. Trong
thc t c nhng khon nh ph vn bin ng theo sn lng, tuy nhin vic bin
ng ny khng ln, do vy thun li trong vic phn tch, chng ta xem nh n
khng bin i.
Theo quan im phn tch ti chnh im ha vn, vic tch chi ph qung co
thnh bin ph v nh ph ph thuc vo chin lc v mc ch qung co. Nu
chi ph qung co trong nm k hoch c lp vi mt chng trnh v chi ph
xc nh, th n phi c xem l nh ph, bi v d doanh thu c tng hay gim
trong k th chi ph ny l khng thay i.
60
CHI PH
U T
NGUN
VN U
T
DOANH
THU
LI
NHUN
CHI PH
SXKD
DNG
TIN
LI VAY
Chi ph u
t
CHI TIT
GHI CH
Chi ph u t cc ti sn Tng ng vi CF u t s xc
c nh (nh xng, thit
nh cng ngh, cng xut, cc
b).
thng s k thut v vn hnh v
sn xut dng lm c s tnh
Chi ph nghin cu, chuyn
chi ph SXKD.
giao cng ngh.
Cc chi ph u t hnh thnh ln
Chi ph chun b u t
TSC s tnh khu hao trong thi
(giy php, nghin cu th
hn hp l.
trng, t vn,).
Cc chi ph chn b u t khc
Chi ph vn hnh SX th
nu khng th hin chung vi gi
tr TSC s c phn b hp
Hu nh cc phn tch ti chnh phc v cho nhng quyt nh qun l cn phi c phn tch theo quan
im ri ro (Risk), o lng ht mi kh nng kt qu c th xy ra.
61
l.
Ngun vn
u t
Chi ph sn
xut
Bin ph:
NVL, in nc v ph
tng.
Nhu cu vn L s cn c vo
tng loi hnh sn xut v sn
Nhn cng sn xut.
lng SX. Nu nh u t b vn
ch s hu ra p ng nhu cu
Chi ph qung co.
VL th s khng c chi ph li
Chi ph x l cht thi.
vay.
Chi ph duy tu bo dng
nh ph l cc khon CF rt t
thng xuyn.
thay i so vi sn lng. Thng
thng nu u t ln v MMTB
Li vay vn lu ng.
s lm tng nh ph, nhng bin
nh ph :
ph/n v sn phm s gim
mnh theo sn lng, y l yu
Khu hao nh xng,
MMTB.
t gim gi thnh trong iu kin
c c th phn ln.
Chi ph qun l doanh
nghip.
Chi ph duy tu bo dng
nh k.
Li vay vn u t.
Doanh thu
Li nhun
62
Dng tin
d n
(cashflow)
63
Kh nng hon
vn vay theo k
hoch
ngha
Phm vi p dng
Th hin hiu qu ti
chnh (mc sinh li ca
d n).
p dng cho cc d n u
t quyt nh c tham gia
u t hay khng.
y l ch tiu ti chnh
quan trng nht khi phn
tch ti chnh d n u t
Tuy nhiu c mt s d n
mang tnh cng ch nh d
n Y t - gio dc, d n cu
ng - h tng c th khng
tnh ch tiu ny
xem xt kh nng tr
n vay u t t hot
ng ca d n.
i khi c d n t hiu
qu ti chnh cao (NPV
dng, Irr cao) nhng
khng o bo tr n vay
vn u t ng hn s
lm xu hiu qu ti chnh
d n
Thi gian hn
vn
Nhng d n c vn u t
ln, vng i d n di cn
phi quan tm n thi gian
hon vn
64
-8123
750
2660
3040
2780
1790
NHN XT:
Vn ch u t l 8.123 triu ng. Tng thu rng cc nm = 11.020. Chnh lch (li
nhun) = 11.020 8.123 = 2.897. Qua cc tnh ton ny chng ta thy d n c hiu
qu do sau vng i d n tr n ht n vay, thu hi vn u t v d c 2.897
triu ng
Tuy nhin cch tnh ny cha ph hp ch chng ta i so snh gia vn b ra trong
hin ti l 8.123 triu vi s tin thu hi trong 5 nm ti vi nhng mc thi gian khc
nhau.
c th so snh s tin thu c trong tng lai vi vn b ra trong hin ti th
chng ta phi quy cc gi tr tin t trong tng lai v hin ti c th so snh trc
tip vi s vn u t b ra.
Trong nm u t, li sut di hn ngn hng 12%/nm. Nh vy nu thay v u t,
dng tin gi Ngn hng th va an ton hn u t mang nhiu ri ro. 12% c
xem l t sut chit khu hay chi ph s dng tin t.
Nh vy chng ta c th quy s tin cc nm tng lai v nm 0 theo t sut chit
khu 12%, khi chng ta c th so snh trc tip chng vi nhau. Chng ta ln lt
t X1,X5 l gi tr quy v hin ti ca s tin cc nm tng ng.
Chng ta ln lt gii cc phng trnh sau y tnh cc gi tr:
X1 + (X1 * 12%) = 750 X1 = 669,6
(X2 + (X2*12%)) + ((X2 + (X2*12%))*12%) = 2660 X2 = 2120.5
65
KT QU :
Nm
Dng tin d n
-8123
750
2660
3040
2780
1790
Quy v nm 0 (12%)
-8123
670
2,121
2,164
1,767
1,016
Nhn xt 2:
Tng thu (X1 + X2 + X3 + X4 + X5 ) = 7736 triu. Chnh lch (li nhun) = 7.736
8.123 = - 387. Nh vy vi cch tnh dng tin c chit khu, th d n khng c
hiu qu (s tin thu v nh hn vn u t b ra).
Con s 387 va tnh chnh l NPV ca d n. Do vy khi tnh hiu qu ca d n,
chng ta s i tnh NPV, v khi thy n dng tc l d n c hiu qu ti chnh, c
th u t v ngc li.
Nhn xt 3 :Nu TSCK khng phi 12% m l 8% th NPV c kt qu sau :
Nm
Dng tin d
n
-8123
750
2660
3040
2780
1790
Quy v nm 0
(8%)
-8123
694
2,281
2,413
2,043
1,218
66
xut hin cc bi ton ti chnh phc tp, khng cn l bi ton cng tr ca vic
so snh ngun thu v chi ph b ra.
Gi tr tin t c phn tch, nhn nh t nhiu gc ; vi gc ti chnh n c
so snh mt cch lnh lng gia kh nng sinh li ca ng tin (gi ngn hng, mua
tri phiu, c phiu, u t kinh doanh). Trong mc cao hn, n l s nhn nhn
gia nng lc sn xut v nhu cu tiu dng trong nn kinh t hng ha, trong c
th ng tin khng t dng sinh ra li. Nhng cc nh kinh t tha nhn ng tin
ln ln theo thi gian, l phn thng cho ngi tiu dng sau v phn thng cho
ngi chp nhn mo him kinh doanh; v n to ra t sut sinh li r, l sut sinh
li mc ri ro ti thiu1 (1 t sut ny thng thng l li sut tri phiu Chnh Ph).
T y th trng ti chnh sinh ra mt t s lm cng c quan trng cho cc nh ti
chnh hoch nh, tnh ton v kinh doanh ng vn di nhiu hnh thc a dng, gp
phn thc y nn kinh t pht trin vc bc trong th k 20 v s cng pht trin
mnh trong th k 21.
5.3.1. Xc nh gi tr tin t thay i theo thi gian
Trong nn kinh t sn xut hng ha s dng ng tin trao i, th gi tr tin t
c tha nhn s tng theo thi gian. Xt v quan im gi tr s dng ng tin
trong u t, khng tnh n ng tin mt gi v lm pht, th vi cng mt s tin,
gi tr ti thi im hin ti lun ln hn s tin thi im tng lai. Th d mt
ngi u t b ra 100 triu ng kinh doanh, sau 4 nm ngi thu li c 110
triu ng, nh vy trc quan cho thy nh u t kinh doanh c hiu qu lm tng
thm 10 triu ng. Tuy nhin nu tnh n gi tr tin t bin i theo thi gian th
110 triu ng thi im 4 nm sau cha chc ln hn 100 triu ng hin ti.
Ti sao gi tr tin t bin i theo thi gian, chng ta c nhiu cu gii p theo nhiu
gc nhn nh :
Trong nn kinh t sn xut hng ho, ti nguyn v hng ha l c hn khng tha
mn cng lc nhu cu tiu dng cho mi ngi, r rng ngi no mun tiu si
trc phi chp nhn thit thi mt phn so vi ngi ng tiu si sau. Nh vy,
gi tr tng thm ca ng tin trong tng lai l phn thng dnh cho nhng
ngi chp nhn tiu si sau.
Trong hot ng thc t chnh l li sut ngn hng, mt ngi c tin c th
chn hai hnh vi, mt l mua sm hng ho g tha mn nhu cu tiu dng
tc thi ca mnh, hai l gi v ngn hng mt thi gian s tin c tng thm
do li tin gi.
Trong hot ng kinh doanh, nh u t phi tnh n chi ph s dng tin t, tc l
s tin d kin thu li qua hot ng kinh doanh phi ln hn s tin li do gi v
ngn hng.
Chng ta cn lu cc lp lun trn y da trn mt nn kinh t hot ng bnh
thng, trong yu t lm pht c d tr v khng c bin ng t ngt.
tnh c gi tr tin t bin i theo thi gian, chng ta phi s dng mt s cng
thc ton hc, th d mt khch hng gi 100 triu ng vo Ngn Hng vi li sut
hng qu l 2%, th sau 5 nm ng ta c bao nhiu. Nu li hng qu ng ta u rt
67
NGHA
Ct
Ch s thi gian (1 , 2 ,3 n)
S k hn
(1+r)-t
PV
FV
S ln nhp li vo vn trong k
PV = ( (1 + r)-t ct
(A2)
FV = PV (1 + r)
(A3)
(t = 1- n)
= ( 1 + j/m)m 1
Nhn xt:
Phng trnh A1 l phng trnh chun cho ta gi tr tng lai ca mt s tin hin ti.
Tha s (1 + r)n c gi l h s tch ly.
68
= ( 1 + j/m)m 1
r = (1,025)4 1 = 0,1038 = 10,38%
( vi e l c s napier = 2,71828)
= ej 1
= ln (1 + r)
ejn l h s lin tc, ta da vo ejn tnh gi tr tng lai v e-jn tnh gi tr hin ti
cho n nm
Th d vi 1 ng nhn ti k 1 vi nhp li lin tc ng vi li sut 5% l :
PV = e-jn = (2,71828)-0,05 = 0,951229
69
Nhn xt:
Phng thc gp li lin tc cho gi tr tng lai ln hn gp li ri rc.
Chnh lch gia gi tr hin ti ca chit khu lin tc v chit khu 1 ln s khng
ng k nu li sut thp hn 10% . Ngc li chnh lch cng cao khi li sut cao.
Ta c th chuyn i tng ng gia li sut r (li nhp vn 1 ln /nm) v li sut
lin tc j (= ln(1 + r) minh ha qua bng 6.2.
Bng 5.5. Mi tng quan gia li sut r v li sut lin tc j
Li sut lin tc tng ng j
Li sut nm r
0,01
0,00995
0,05
0,04879
0,10
0,09531
0,15
0,13976
APR
Mi nm mt ln
0,12 = 12%
Su thng mt ln
( 1 + 0,12/2)2 1
12,36%
Mt thng mt ln
Lin tc
0,1236
Tnh r tng ng
Tnh PV
= 3.650.000 / 1,1025
70
= 3.310.658 USD
Vo gia nm = 1,05
= 3.650.000 / 1,05
= 3.476.190 USD
mi ( 1 + r )12 = 1,1025
Vo
thng
(1,1025)1/12 = 1,00816
=
11,38668
3.650.000/12
-> r = 0,00816
= 3.463.448 USD
= 347,7105 x 10.000
= 3.477.105 USD
=
0,95275885
3.650.000
= 3.477.570
Nhn xt:
Phn ln vic phn tch u da trn dng tin hng nm, vic chia nh thi gian l
khng nn do s thu d kin pht sinh khng u n .
a s trng hp ra quyt nh ti chnh th vic phn tch ch yu v gi tr nh tin
mt gia tng hoc cc dng tin mt khc. Thng c 3 bc trong vic phn tch ny:
1. Tnh mc gia tng dng tin mt .
2. Phn tch cc iu kin bt nh khi dng tin mt khng bit chc.
3. Phn tch gi tr theo thi gian ca tin t.
Cc vn trnh by trn gip cho vic phn tch bc 3, qua xc nh gi tr
hin ti v gi tr tng lai ca cc khon tin tin cy nhn c hay c thanh ton
trong cc thi k khc nhau. Khi nim gi tr theo thi gian l mt khi nim quan
trng nh gi ti chnh ca D n u t.
5.3.3. S dng cc hm Exel tnh chit khu
5.3.3.1. Hm FV tnh gi tr tng lai ca tin t
ngha: Hm FV tnh gi tr tng lai nhn c ng vi s tin trong hin ti.
C php:
FV(rate,nper,pmt,pv,type)
Rate l li sut mi k.
Nper l tng s k gi.
Pmt l s tin gi vo mi k, s tin ny phi u nhau. Nu khng gi b
sung th i s ny l 0.
71
KH A
KH B
KH C
0.50%
S thng gi (Nper)
24
4
5
6
S tin gi hin ti (u
k) (PV)
2400
1200
50
100
$ 2,705
$ 2,624 $ 2,543
Trong :
cell B8 cha cng thc =-FV($B$2,$B$3,B7,B6)
cell C8 cha cng thc =-FV($B$2,$B$3,C7,C6)
72
73
Dng tin d n
-8123
750
2660
3040
2780
1790
-8123
(7,373)
(4,713)
(1,673)
1,107
2,897
Theo tnh ton trn th sau 3 nm v khong 7 thng th s tin thu b p c s tin
u t ban u. Nh vy 3 nm 7 thng l TGHV.
Tuy nhin cch tnh ny cha ph hp v chng ta khng th so snh trc tip s tin
vi nhng thi im khc nhau, m phi quy v hin ti mi c th so snh
TGHV c chit khu chnh l cch tnh m ti s tin cc nm ca d n c quy
v nm 0. Theo kt qu nh sau :
Bng 5.10. Thi gian hon vn c chit khu
Nm
Dng tin d n
-8123
750
2660
3040
2780
1790
-8123
670
2,121
2,164
1,767
1,016
(387)
(8,123)
1,218
694
2,281
2,413
2,043
527
TGHVC
K
>5 nm
4nm
7thng
74
Chng 6: MT S KT QU NGHIN CU
6.1. QU TRNH P DNG SN XUT SCH HN VIT NAM
nc ta, SXSH mi c trin khai hn ch mc thm d v pilot trnh din. C
th xem ti "Nghin cu tn thu, x l cht thi cng nghip v mt s cng ngh
khng (hoc t) cht thi" (KT.02.06) trong chng trnh nghin cu cp Nh nc v
bo v mi trng (KT.02) t 1991-1995 l cng vic u tin theo hng SXSH.
ti ny do Trung tm Khoa hc v Cng ngh Mi trng (CEST) ca trng i hc
Bch Khoa H Ni thc hin vi s cng tc ca Vin Ha hc, Trung tm KHTN &
CNQG, v Vin ha Cng nghip. ti cung cp mt s tng qun v cng
nghip v mi trng v la ra cc ngnh tim tng cc c hi SXSH l cng nghip
dt, giy, thc phm v ha cht.
Tip , nm 1996, Ngn hng Th gii kt hp vi Cc Mi trng t chc cc
lp tp hun gii thiu v "Phng nga nhim cng nghip" H Ni v TP H Ch
Minh, ch yu cho cn b qun l mi trng v B Cng nghip. Cc lp hc ny
mi ch dng li mc i cng nhm nng cao nhn thc cho cc cn b hoch
nh chnh sch.
Cng t nm 1995 n nay, k thut nh gi SXSH (hay cn gi l Kim ton gim
thiu cht thi) c gii thiu trong cc d n trnh din ti mt s c s cng
nghip ngnh dt, giy, ch bin thc phm v ha cht do cc t chc quc t ti tr.
Kt qu trnh din ca d n "Gim nhim cng nghip Thnh ph H Ch Minh"
(TF/VIE/97/001) ca UNIDO-SIDA trong thi gian 1997-1999 v d n "Trung tm
Sn xut sch Vit nam (US/VIE/96/063) ca UNIDO-SECO trong giai on 1 (19982000) l rt kh qun.
Vi d n "Gim thiu nhim cng nghip Thnh ph H Ch Minh", c 6
doanh nghip ca thnh ph tham d vi s h tr v gim st ca S Khoa hc, Cng
ngh & Mi trng thnh ph. gim c 20-50% lng nc thi, 10-60% lng
pht thi kh v trn 10% cht thi rn, cc doanh nghip u t 6 t ng cho cc
gii php SXSH. im khc bit trong u t ny so vi u t x l cui ng ng
l thi gian hn vn rt ngn (2-18 thng) do li ch kinh t ca cc gii php SXSH
em li. y l cc kt qu tt cho cc doanh nghip thuc ngnh giy, dt, v thc
phm ti thnh ph H Ch Minh.
Vi d n "Trung tm Sn xut sch Vit Nam", 13 doanh nghip tham gia trnh din
k thut vng 1, thng qua p dng cc gii php ngn v trung hn, cc doanh nghip
thuc ngnh dt tit kim c 0,03-1 t ng/nm; ngnh giy t 1,3 - 2,2 t
ng/nm; ngnh ch bin thc phm l 0,3 t ng/nm v ngnh sn phm kim loi
l 0,1 - 0,5 t ng/nm. T gc mi trng, vic gim tiu th nguyn, nhin liu
dn n gim 15-20% nc thi vi ti lng hu c gim cao nht l 30%; lng
kh nh knh pht sinh gim 5-35% v cc ha cht, cht thi rn gim ng k. Cc
kt qu c th cho cc gii php ang thc hin vn ang c tip tc tng kt.
75
Cc kt qu
Thi gian Vi s h
tr ca
1999-2000 Trung tm
Sn xut
76
sch Vit
Nam
Cc kt qu
Thi gian
Vi s
77
phm vi
trin khai
h tr
ca
u t: 226 triu ng
1999-2000 Trung
Cng ty
tm Sn
TNHH Hi Tit kim: 177 triu ng / nm
xut sch
Long
Vi dy chuyn sn xut mi, cng ty mt thm
Vit
Agar-agar: 5% nguyn liu tiu th, nhng gim c 42%
Nam
36 tn/nm axit acetic, 100% borat, 25% Javen, 35% kim
v gim c ng k lng in, nc v than
tiu th (c tnh 216 triu ng)
Hng nm gim thi 2880 lt axit, 1,08 tn
borac, 19,62 tn kim, 13,57 tn Javen v 33,5%
(4,8 tn) cht thi rn ra mi trng
u t: 0,7 triu ng
X nghip
Ch bin
Tit kim: 93,45 triu ng / nm
Thu c
sn Nam Gim lng nguyn liu tiu th: 8% c ng
c, 1,5% cc ng xp, 3.1% cc sn v
Fi l c: 3.3 20.5% lng in tiu th
tn / nm
X nghip
Ch bin
hng Xut
khu Cu
Tre
Mc: 360
tn / nm
u t: 25 triu ng
Tit kim: 159,6 triu ng / nm
Gim 48% lng nc tiu th (t 44,5 m3 / tn
mc xung 23 m3/tn) v gim thi gian ch
bin 1 tn sn phm t 4 gi xung 2.5 gi.
Hng thng gim 200 lt clo tiu th
1999-2000
Trung
tm Sn
xut sch
Vit
Nam
1999-2000
Trung
tm Sn
xut sch
Vit
Nam
u t: 840 triu ng
1998-1999 UNIDO
Cng ty
TF/VIE/
Thc phm Tit kim: 8960 triu ng / nm
97/001
Thin
Gim
68%
lng
nc
thi,
30-35%
ti
lng
Hng
nhim hu c v gim lng ng k kh thi
Tp trung
Lp t h thng kim tra tiu th nguyn liu
vo qu
theo 27 ch tiu
trnh sn
xut m n Gim lng m vn t 9% xung 3%. Tng 25%
lin
cng sut sn xut.
Vit nam
K ngh
Sc sn
Vissan
Tp trung
u t: 140 triu ng
Tit kim: 392 triu ng / nm
1998-1999 UNIDO
TF/VIE/
97/001
78
vo xng
git m
k lng kh thi.
Tng lng tit thu hi. Vn chuyn kh cc b
phn ni tng. Vng tun hon nc lm lnh
kn
u t
< 2 thng
Li ch v mi
trng
Thay i trong qun Lp t h thng kim sot nguyn liu tiu th vi 27 ch tiu.
l
Xy dng h thng thng-pht i vi cng nhn ci thin
hiu qu s dng ti nguyn
Ci thin cht lng Ci thin thi gian lu gi sn phm
sn phm
Gim t l m vn t 9% xung 3%
Tng 25% cng sut sn xut
6.2.3. Vit nam K ngh sc sn VISSAN
Bng 6.4. Tm tn d n trnh din k thut ti l m Vissan
u t
Tit kim
Thi gian
hon vn
< 5 thng
Li ch v
mi trng
Thay i
trong qun
79
Lu tr s liu v bo co hp l
o to khuyn khch cc khch hng / nhn vin thu gi ti a
lng mu v cc b phn ph v gim lng nc tiu th
Thng k v lu tr tht lnh hp l
Tn thu sn
phm ph
Cc kt qu
Nm
Vi s
h tr
ca
1999-2000 Trung
Cng ty C phn Dy u t: 320 triu ng
tm Sn
li thp Nam nh
Tit kim: 139 triu ng/nm
xut
Dy m km tp trung Gim 39% sn phm cht slng km,
sch
ch yu vo khu lm 47% sn phm x l li, gim 2% HCl
Vit
sch: 9000 tn / nm
tiu th, 2% st, 4.6% in v 13,3%
Nam
than
Tng pH trong nc thi t 4,5 ln 5,0.
gim 3% nc thi v 70% pht tn
kh
u t: 191 triu ng
1999-2000 Trung
tm sn
ng m km: 15,000 tn Tit kim: 3.663 triu ng / nm
xut
/ nm
Gim lng km tiu th t 120 kg/tn
sch
sn phm xung 93 kg/tn sn phm
Vit
(22%), gim lng axit thi ra mi
Nam
trng
VINAPIPE
Cc kt qu
u t: 120 triu ng
Tit kim: 1314 triu ng / nm
Nm
19992000
Vi s h
tr ca
Trung tm
Sn xut
80
sch Vit
nam
19992000
Trung tm
Sn xut
sch Vit
Nam
Trung tm
Sn xut
sch Vit
Nam
Cng ty Giy
Vnh Hu
4% than
Hng nm gim 550,000m3 nc thi,
30% ti lng hu c v 330 tn kh nh
knh
Cng ty Giy
Xun c
u t: 20 triu ng
Tit kim: 1288 triu ng/nm
19981999
UNIDO
TF/VIE/97
/001
19981999
UNIDO
TF/VIE/97
/001
u t: 700 triu ng
81
u t
Tit kim
82
83
Bng 6.8. D n trnh din sn xut sch hn ti Cng ty Giy Linh Xun
u t
Tit kim
< 6 thng
Li ch v mi trng
Cc kt qu
u t: 715 triu ng
Cng ty
Dt la
Tit kim: 39 triu ng/nm
Nam nh
Tng 6% sn phm cht lng cao, gim 3% t l
Vi nhum: x l li v gim 16,208m3 nc / nm
13.000 tn /
nm
C s
nhum
Nht tr
u t: 86.44 triu ng
Tit kim: 1023 triu ng/ nm
Nm
Vi s h
tr ca
19992000
Trung tm
Sn xut
sch Vit
Nam
19992000
Trung tm
Sn xut
sch Vit
Nam
84
tn/nm
Nhum si:
80 tn/nm
Cty Dt Si u t: 20.7 triu ng
Gn
Tit kim: 233 triu ng
H v
Gim 20% ho cht s dng, 25% thuc nhum,
nhum
8% in v 9% nhin liu tiu th
khn tm:
Hng nm gim pht thi 514kg thuc nhum v
144
10 tn kh nh knh ra mi trng
tn/nm
19992000
Trung tm
Sn xut
sch Vit
Nam
Cng
ty u t: 25 triu ng
Dt nhum Tit kim: 80.85 triu ng
Trung Th
Tng 17% sn phm cht lng cao (loi A), gim
Nhum vi 17% x l li, gim lng nguyn liu tiu th
qun i: (48% xt, 34% axit, 46% soa, 15% hydrosunfit v
150
cc ho cht khc)
tn/nm
19992000
Trung tm
Sn xut
sch Vit
Nam
u t: 61 triu ng
Cng ty
Dt Phc Tit kim: 565 triu ng/nm
Long
Gim 26% nc thi, gim ng k pht thi kh v
Phn xng gim ti lng nhim
nhum B
Gim t l sn phm hng v thm mt mt hng
mi
19981999
UNIDO
TF/VIE/97/
001
19981999
UNIDO
TF/VIE/97/
001
C s dt
nhum
Thun
Thin
u t: 1400 triu ng
Tit kim: 1000 triu ng/nm
Gim 34% nc thi, 30% ti lng nhim hu
c, 70% pht thi kh.
Xy dng h thng lu tr v bo co cc s liu
u vo v u ra, gim t l x l li. Tng sn
lng ln 30%.
u t
Tit kim
< 2 thng
Li ch mi trng
85
Tit kim
1.5 nm
Li ch mi trng
Cc h thng lu tr v bo co cc s liu u vo v
u ra
86
87