Accounting cost, materials

The difference between life cycle costs and the traditional accounting cost is that traditional costs are fairly easy to quantify, whereas life cycle costs are usually difficult to quantify and are usually either lumped iato general overhead costs or ignored altogether. They are very real, however, and when examined ia detail and fully quantified, the economics of composites allow them to displace the traditional materials. 

Bathtubs, showers and sinks account for significant consumption of unsaturated polyester resins. Fiberglass-reinforced bathtubs and shower stalls account for as much as 90% of the unsaturated polyester used in construction. Unsaturated polyesters have significantly replaced cast-iron bathtubs as a lower-cost material. Similarly, highly filled cast unsaturated polyesters have replaced ceramics and steel in bathroom sinks and countertops. 

Net sales are the primary source of revenue from goods and services. This figure includes the amount reported after returned goods, discounts, and allowances for price reductions are taken into account. Cost of sales represents all the expenses to convert raw materials to finished products. The major components of these expenses are direct material, direct labor, and overhead. If the cost of sdes is subtracted from net sales, the result is the gross margin. One of the most important items on the income statement is depreciation and amortization. Depreciation is an allowance the federal government permits for the... 

Marketing Sales and Contracts Design and Development Material Control Manufacture, Fngineering, Planning Accounts Costing Personnel Framing Service and After-Sales Support ... 

Internal costs, also called private costs, which are those appearing in company s accounts, as well as those incurred by consumers or other stakeholders. These costs have a dear market value. In this group we find conventional costs (materials, fuels, labor, equipment, etc.) and potentially hidden and less tangible costs, which are usually assigned to overheads in company s accounts (permits, post-closure care, liability costs, etc.). 

The sum ofL + m accounts for materials and labor within the BM but excludes the FOB cost (item 1) and excludes freight, tax and duties, instrumentation, buildings, land and site preparation, and long runs of piping needed to connect equipment modules separated by more than the usual distance because of safety. These latter costs are site specific and are added separately. 

In addition to the afore said properties, UPVC has an excellent resistance to weathering. Moreover, when the cost of installation is taken into account, the material frequently turns out to be cheaper. UPVC is therefore becoming used increasingly in place of traditional materials. Important uses include translucent roof sheathing with good flame-retarding properties, window frames, and piping that neither corrodes nor rots. 

CBA, cost-benefit analysis DMC, direct material consumption DMI. direct material input EF. ecological footprint EIA, environmental impact assessment EMS, environmental management system En. energy analysis lOA, input-output analysis LCA, lifecycle assessment LCC. life cycle costing MFA, material flow accounting MIPS material intensity per unit service RA, risk assessment SEA. strategic environmental assessment SEEA system of economic and environmental accounts SFA, substance flow analysis TMR. total material requirement. 

The purpose of this screening program is to compare the 4 K mechanical property behavior of these alloys with alloy 21/6/9. From this comparison, and after accounting for material cost, availability, and product forms, a decision will be made to discontinue testing these alloys or to include one or more of the alloys in the structural alloy group. 

By increasing the plant capacity, the contribution of the two main fixed accounting costs (energy and personnel) decreases with benefit for the global economy the latter indeed can be clearly stated only by the quantification of the income derived from the product sales. It is therefore necessary to take into account the current market value of the raw materials and corresponding sulfonates to get an idea of their effect on the global process economy. 

An alternative, but related, approach to reduce Ft content and yet increase catalytic activity is the nanostructured core-shell approach taken by Adzic and co-workers [41]. As an example, a cartoon of a core-shell structure is illustrated in Figure 14.5, in which a nanostructured catalyst particle is shown that has a Ft monolayer surface with a Fd sublayer on top of a core material of metal M. This core-shell nanostructure is architected to take into account the surface contraction effects that shift the d-band center and reduce the oxygen binding energy, the natural surface segregation effects, and the stability offered by a contiguous monolayer. Clearly, the amount of Ft is reduced because the core can be made of less costly materials. 

Any comparison between different materials, regarding their suitability for an application, must be related to the processes involved and thence to the optimum levels of production. For something as large and complex as a car body, the analysis of the break even points is absolutely crucial. Factors such as model lifetime, production levels, tool costs, material prices and production rates must be taken into account, as well as less predictable market forces. 

In particularly complex problems of heavily loaded elements, the application of hybrid reinforcement composed of two or more kinds of different fibres may be considered. In the selection of reinforcement the total cost (materials and execution) should also be taken into account (cf. Chapter 5). The volume of fibres is usually limited by their cost and by the workability of the fresh mix. Also the efficiency of fibres decreases when a high percentage is applied. It is rare in practical cases that a volume fraction of steel fibres higher than 2.5% is used and composites with reinforcement lower than 1% are often applied. This remark does not concern particular cases where higher volume fractions of fibres are purposefully used and where other technologies of placing are applied, for example, SIFCON (cf. Section 13.5). The application of polymer admixtures with fibres may also be foreseen, if the exploitation requirements cannot be satisfied in a less expensive way. 

However, there are often other factors that affect the overall cost of the raw material. These may include handling and inventory management costs, shipping and/or freight costs, costs for additional Stock Keeping Units (SKUs) for different materials, accounting costs, etc. Many of these... 

The propylene-based process developed by Sohio was able to displace all other commercial production technologies because of its substantial advantage in overall production costs, primarily due to lower raw material costs. Raw material costs less by-product credits account for about 60% of the total acrylonitrile production cost for a world-scale plant. The process has remained economically advantaged over other process technologies since the first commercial plant in 1960 because of the higher acrylonitrile yields resulting from the introduction of improved commercial catalysts. Reported per-pass conversions of propylene to acrylonitrile have increased from about 65% to over 80% (28,68—70). 

In all appHcations involving zirconia, the thermal instabiHty of the tetragonal phase presents limitations especially for prolonged use at temperatures greater than - 1000° C or uses involving thermal cycling. Additionally, the sensitivity of Y—TZP ceramics to aqueous environments at low temperatures has to be taken into account. High raw material costs have precluded some appHcations particularly in the automotive industry. 

Cost Fa.ctors, The dehvered costs of the phosphate rock and sulfuric acid raw materials often account for more than 90% of the cost of producing NSP, thus the production cost varies considerably with plant location. Because the rock is richer in P2O5 than is the low analysis NSP product, NSP need not be produced near the phosphate mine. However, deUvery of sulfuric acid and shipment of product to market are important cost factors. Most United States NSP plants have been located east of the Mississippi river, with concentration in the southeastern and extreme southern parts of the country where the largest use of the product has occurred. Production and use of the product also has been high in California. 

Economics. In contrast to NSP, the high nutrient content of TSP makes shipment of the finished product preferable to shipping of the raw materials. Plants, therefore, are located at or near the rock source. The phosphoric acid used, and the sulfuric acid required for its manufacture, usually are produced at the site of the TSP plant. As in the case of NSP, the cost of raw materials accounts for more than 90% of the total cost. Most of this is the cost of acid. 

Expanded polystyrene bead mol ding products account for the largest portion of the drinking cup market and are used in fabricating a variety of other products including packaging materials, iasulation board, and ice chests. The iasulation value, the moisture resistance, and physical properties are inferior to extmded boardstock, but the material cost is much less. 

Acetylene is used primarily as a raw material for the synthesis of a variety of organic chemicals (see AcETYLENE-DERiVED CHEMICALS). In the United States, this accounts for about 80% of acetylene usage and most of the remainder is used for metal welding or cutting. The chemical markets for acetylene are shrinking as ways are found to substitute lower cost olefins and paraffins for the acetylene, with some products now completely derived from olefinic starting materials. Metalworking appHcations, however, have held up better than chemical uses. 

---