Monitoring of Material and Energy Flows: Integration of MFCA System with an Open Input–Output Model Separating Variable and Fixed Costs

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21220%2F24%3A00378367" target="_blank" >RIV/68407700:21220/24:00378367 - isvavai.cz</a>

Alternative codes found

RIV/68407700:21630/24:00378367

Result on the web

<a href="https://doi.org/10.1007/s11036-024-02382-0" target="_blank" >https://doi.org/10.1007/s11036-024-02382-0</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/s11036-024-02382-0" target="_blank" >10.1007/s11036-024-02382-0</a>

Result language

angličtina

Original language name

Monitoring of Material and Energy Flows: Integration of MFCA System with an Open Input–Output Model Separating Variable and Fixed Costs

Original language description

The publication focuses on the design of integration of an open input–output model with the MFCA system with the possibility to record variable costs and fixed costs separately. The specialized literature still lacks a detailed mathematical interpretation of this issue. The methodical part will describe the second task of input–output modelling, which allows to reflect possible changes in the production volume of unfinished positive and negative products. Integration will be ensured through the proposed information cards. These cards can also provide a sound basis for creating new mobile applications designed for effective monitoring of material and energy flows in industrial enterprises. Subsequent online interconnection of these applications would also facilitate communication not only between individual quantity centres but also between cooperating enterprises in the future. The theoretical outputs were tested on a case study of industrial production of a square silo. The aim of the testing was to design an optimal solution that would significantly reduce the volume of residual material at an affordable price rate. Processes involving the distribution and possible recycling of unused material are often accompanied by negative environmental impacts. Achieving sustainable development therefore necessarily requires a gradual reduction in the volume of unused material. The product input–output model was used to determine effective and inefficient costs for each component of a square silo. Algorithmisation of derived relationships and their subsequent implementation in the enterprise resource planning system will also facilitate preliminary costing under sustainable development conditions.

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50205 - Accounting

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2024

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Mobile Networks and Applications

ISSN

1383-469X

e-ISSN

1572-8153

Volume of the periodical

29

Issue of the periodical within the volume

3

Country of publishing house

US - UNITED STATES

Number of pages

14

Pages from-to

1053-1066

UT code for WoS article

001288739800002

EID of the result in the Scopus database

2-s2.0-85200984557