The steel pipe manufacturing industry deals with facilities and materials. Especially thermal facilities are close to vapor cloud explosion (VCE) and may cause secondary damage to facilities because they deal with corrosive substances such as hydrofluoric acid, sulfuric acid and acid, fire, explosion, leakage etc. It is in danger. In this study, hazard identification method was conducted using HAZOP techniques and quantitative risk analysis was conducted using e-CA, a program that supports accident impact analysis. Equipment in the influence range of ERPG - 3 was determined to be a facility requiring replacement. It was decided that neutralization is necessary using slaked lime. Based on the cost of loss, We presented the proper replacement which is the timing of the dangerous facility. As a result, It was ideal to replace the facilities with 20 years of heat treatment facilities, one year of hydrofluoric acid storage tank, 20 years of sulfuric acid storage tank, and 5 years of hydrochloric acid storage tank.

When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such item may be more efficient than depreciating each item separately. Also, predicting the service life of a specific individual unit is very difficult to do with any degree of accuracy. Estimating the probable average service life (PASL) of many units (or dollars) is not an easy task; however, an average life of many units can probably be predicted with a much higher degree of accuracy than the life of some particular unit. Using the average of many units allows for some units having relatively short lives and some units having relatively long lives without specifying whether a particular unit will have a short or a long life. If the life of each vintage in an account are not estimated, then the broad group procedure can be used. The broad group procedure depreciates the several vintage in an account as a single group. The PASL for this procedure is the estimate of the average of lives of the individual dollars in the group. If the estimated PASL’s of the vintages are not the same, then a weighted average PASL would have to be calculated for each calendar year. In this paper, we illustrate the calculations of accrual rates and the annual depreciation charge for each of the calendar years by the broad group depreciation procedure.

Several different depreciation systems may be used for group depreciation. The vintage group procedure treats the same type of property placed in service during the same year as a distinct group for depreciation purposes; therefore an estimate of the probable average service life and net salvage ratio(s) of each individual vintage is necessary. The vintage group procedure calculates an accrual rate for each vintage and the accrual rate for an account for specific calendar year is the weighted average vintage accrual rate for that calendar year. A further refinement would be to divide each vintage into groups such that all of the dollars in a group have the same estimated life-an equal life group (ELG). Then each ELG is depreciated over its estimated life. The effect is to recover each dollar over the estimated number of years it is in service. Each vintage is divided into several equal life groups (ELGs) such that all the property in a specific ELG has the same estimated life. The accrual rate for each ELG is based on the estimated life of that ELG. The vintage accrual rate for a specific year is the weighted average ELG accrual rate for that calendar year. In this paper, we illustrate the calculations of vintage accrual rates for each of the calendar years by the ELG depreciation systems.

기업에서의 설비 대체에 관한 의사결정의 사례로서 구형설비를 신형설비로 대체함으로써 비용절감이 있음을 분석한다.

When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such items may be more efficient than depreciating each item separately. Several different depreciation systems may be used for group depr

Engineering valuation is a specialized discipline requiring expert knowledge and judgment, which scientifically estimates the economic value of industrial properties. By industrial properties, we mean engineering structures such as mines, factories, build

Depreciation accounting has as its main objective, the recovery of the original cost of plant investment less net salvage, over the estimated useful life of that plant. Accuracy of the whole life technique in meeting this objective depends entirely on the

Remarkably improvements have occurred recently in the maintenance management of physical assets and productive systems, so that less wastages of energy and resources occur. The technology of maintenance is about finding and applying cost-effective ways of avoiding or overcoming performance deterioration. Maintenance is thus a vital support function in business, especially as increasingly large investments are being required in physical assets. TPM(Total Productive Maintenance) focuses on optimizing planning scheduling. Availability, performance and quality rate are other factors that affect productivity. Especially there are some losses that affect the overall equipment effectiveness(OEE). These losses lead to low values of OEE, which provides an indication of how effective the production precess is. This study explores the ways in which Korean small and medium manufacturing industries can improve OEE.

This paper addresses the facility layout problem in multi-bay environments, where the bays are connected at one or both ends by an inter-bay material handling system In most previous studies, the main concern is to allocate facilities or departments to th

Estimation of mortality behavior of a industrial property are useful for calculating depreciation and making management decisions relating to property. The common methods of computing depreciation require an estimation of service life, and some methods ma

  The estimation of mortality characteristics of industrial property is an important adjunct to engineering valuation and depreciation estimation. Once the important of depreciation estimation is determined, it is desirable to understand the processes upo

This paper presents the application of integrated mathematical programming approach for the design of cellular manufacturing. The proposed approach is carried out in two phases: The first phase concerning exceptional elements(EEs) in cell formation and th

This paper presents the application of integrated mathematical programming approach for the design of cellular manufacturing. The cores of the proposed approach are two phases; concurrently a dealing with exceptional elements(EEs) and cell formation and facilities layout design. A policy dealing with EEs considers minimizing the total costs of three important costs ; (1) intercellular transfer (2) machine duplication and (3) subcontracting. And important issue is the calculation of the number of machines needed by considering the maximum utilization of machines and the available capacity of a machine that can be transferred for intercell moving is an key. Facilities layout design is considered to reflect the real field data such as the operation sequence of the parts to be manufactured. quadratic. The model is formulated as mixed integer programming that is presented to find the optimal solution.

하수슬러지 자원화 처리 방안 중 하나인 고화처리는 시멘트 및 생석회 등의 무기계 재료를 고화공정의 첨가제로 사용하여 하수슬러지를 고화시켜 인공토양을 제조하는 기술로, 다른 자원화 방법과 비교하여 에너지 사용량이 적은 공법으로 재자원화율이 가장 높은 육상처리 방법이라 말할 수 있다. 환경부 국가환경기술정보센터의 자료에 따르면 2012년 4월 현재 국내 운영 중인 총 89개의 하수슬러지 처리시설 중 고화처리 시설은 12개소이며, 처리 가능 시설 용량은 2,668톤/일으로 전체 시설의 약 30%를 차지하고 있다. 본 연구에서는 슬래그 활성화 메커니즘을 기반으로 하고 자극제로 고칼슘 플라이애시인 열병합발전소 소각재와 제지슬러지 소각재를 활용하여 제조한 하수슬러지 고화재 CMD-SOIL 1000 (형원길 외, 폐기물학회 2012)을 국내 4곳의 하수슬러지 자원화 시설에 적용하여 설비 운용성을 평가하고, 최종 배출 고화물을 매립지의 복토재로 재이용하기 위해 관련 규정에 의거한 적합성을 평가하였다. 평가 결과 자원화 시설에서 설비 가동성과 관련하여 요구하는 항목인 고화재 이송 여부, 시간당 혼합 배치 수 및 배출량 그리고 하수슬러지 중량에 대한 고화재 적정 혼합비율을 모두 만족시키는 것을 확인할 수 있었다. 또한 유기성 오니를 고화하여 생산한 고화처리물을 매립시설의 복토재로 재활용하기 위한 규정인 ‘폐기물관리법 시행규칙 별표 5의 2’ 에서 정한 수소이온농도 12.4 이하, 수분함량 50% 이하, 투수계수 1.0×10-7cm/sec 이상 1.0×10-3cm/sec 이하, 일축압축강도 0.10MPa 이상 그리고 유해물질 함량 기준인 ‘토양환경보전법 시행규칙 제1조 5’ 에 따른 토양오염우려기준 중 2지역 이내인 기준치를 모두 만족하여, CMD-SOIL 1000은 기존 국내 하수슬러지 자원화 설비에 적합한 하수슬러지 고화재인 것으로 판단되었다.