【作者】 高慧洁；

【导师】 张铁山；

【作者基本信息】 北方工业大学 ， 企业管理， 2012， 硕士

【摘要】 本文以机械制造企业为研究对象,分析了机械制造企业低碳生产的现状,总结了机械制造企业能源消耗量大,低碳减排潜力大等特点。运用价值工程的理论,为机械制造企业发展低碳生产,提高企业的经济效益和社会效益提供了有效途径。本文在价值工程和低碳经济理论的研究基础之上,将价值工程的基本公式中的寿命周期成本换成碳排放量,得到了价值工程的扩展公式。同时,根据机械制造企业的生产特点,选择出了适合机械制造企业的碳排放核算方法,准确可靠的计算出了机械制造产品的碳排放量,确保了价值工程扩展公式应用的可行性。此外,本文将价值工程基本公式下的功能评价结果与扩展公式下的功能评价结果进行了综合比较,分析出了两者可能存在一致或者不一致的情况。然后针对结果的不一致,给出了综合比较模式。通过引入碳税成本和碳交易收益,将二者结合起来,为机械制造企业在如何提高经济效益和社会效益方面提供了决策依据。最后,本文以某公司卡车为例,验证了价值工程的扩展公式和综合比较模式的可行性和有效性。案例中,本文分别运用价值工程的基本公式和扩展公式对卡车进行功能分析和功能评价,找到可改进的功能领域,提出针对性的改进建议。同时,将两个功能评价结果进行比较,用世界碳交易成本和收益值模拟计算了综合比较的结果,为企业决策提供建议。基于理论和案例研究,本文发现,价值工程对机械制造企业发展低碳生产,提高企业的经济效益和社会效益方面是可行且有效的。而且企业应该从产品的设计、生产过程到最终报废过程入手,在各个环节加强管理和创新,寻求降低寿命周期成本和寿命周期碳排放的有效途径。更多还原

【Abstract】 This paper based on the machinery manufacturing as the research object and analyzed its current situation of low-carbon production. Then, it was found that the energy consumption of machinery manufacturing enterprises and the potential in reducing carbon emission was huge. This paper applying the Value Engineering provided effective ways for the machinery manufacturing enterprises to develop low-carbon production and enhance the economic and social benefits.Based on Value Engineering and Low-carbon Economy theory, in this paper, the basic formula of value engineering was converted to the extended formula by changing the Life Cycle Costs to Carbon Emission. Meanwhile, according to the production characteristics of the machinery manufacturing enterprises, the paper selected carbon emission accounting methods suitable for the machinery manufacturing enterprises, and calculated the carbon emissions accurately and reliably, which ensured the feasibility of application of the extended formula.in addition, this paper compared the evaluation results of the basic formula and the extended formula. Then, it was analyzed that there were two situations of consistent or inconsistent. In the inconsistency situation, the comprehensive comparison mode was given by introducing the carbon cost and the carbon income, which provided a basis for decision making on how to improve the economic and social benefits for the machinery manufacturing enterprises.Finally, the paper used an example of a truck to verify that the extended formula of the value engineering and the comprehensive comparison mode were feasible and effective. In this case, this paper made functional analysis and functional evaluation on the truck in the basic formula and extended formula to find the functional areas for improvement and put forward specific recommendations for improvement. At the same time, the paper compared the two results and applied the comprehensive comparison mode in it.Based on theory and case studies, it was found that value engineering is feasible and effective in developing low-carbon-production. And businesses should seek the effective way to reduce life cycle costs and life cycle carbon emissions in the aspects of product design, production process and management.更多还原