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Frontiers of Engineering Management

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Front. Eng    2016, Vol. 3 Issue (1) : 9-17    https://doi.org/10.15302/J-FEM-2016009
Engineering Management Treatises
The Building of Papermaking Enterprise’s Recycling Economy Evaluation Index System Based on Value Flow Analysis
Zhi-fang Zhou1,Jing Ou2,Sha-sha Wang2,Xiao-hong Chen3,*()
1. Business School, Central South University, Changsha 410083, China; Collaborative Innovation Center of Resource-conserving & Environment-friendly Society and Ecological Civilization, Changsha 410083, China
2. Business School, Central South University, Changsha 410083, China
3. Hunan University of Commerce, Changsha 410205, China; Business School, Central South University, Changsha 410083, China; Collaborative Innovation Center of Resource-conserving & Environment-friendly Society and Ecological Civilization, Changsha 410083, China
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Abstract

At present, the research on circular economy has made a lot of substantive results both at home and abroad. But for the papermaking enterprise, which is the representative of the light industry, few studies have analyzed the evaluation index system of circular economy. Since the current material flow analyses have limitations that the researchers cannot calculate materials with different units. The authors take advantage of the intrinsic correlation between the basic principle of value flow analysis and circular economy, and then analyze the dynamic changes of material flow and value flow through enterprises internal production process. Considering the resource output, the authors set up the layered structure of the evaluation index system, and then preliminarily determine the index form. Next, the authors use the frequency statistics analysis method to adjust indicators, forming a preliminary index system. After that, the principal component analysis and independent analysis are applied for screening. Finally, the authors build a circular economy evaluation index system for papermaking enterprise to provide scientific guidance for the process of circular economy.
Keywords circular economy      the papermaking enterprise      material flow analysis      value flow analysis      evaluation index system     
Corresponding Author(s): Xiao-hong Chen   
Online First Date: 13 April 2016    Issue Date: 26 May 2016
 Cite this article:   
Zhi-fang Zhou,Jing Ou,Sha-sha Wang, et al. The Building of Papermaking Enterprise’s Recycling Economy Evaluation Index System Based on Value Flow Analysis[J]. Front. Eng, 2016, 3(1): 9-17.
 URL:  
https://academic.hep.com.cn/fem/EN/10.15302/J-FEM-2016009
https://academic.hep.com.cn/fem/EN/Y2016/V3/I1/9
Fig.1  The production process of the papermaking enterprise in which plant fibers are used as raw materials.
Fig.2  The resource transfer of the papermaking enterprise based on the value flow analysis.
Fig.3  The hierarchy model of evaluation index system in the papermaking enterprise’s circular economy.
Year Sales revenue Net profit Total profit
2011 15,779,146.56 1,301,026.45 1,870,773.38
2012 12,660,836.15 1,266,552.90 1,831,077.36
2013 5,863,806.03 939,523.14 1,358,645.80
Tab.1  Related Financial Indicators of an Industrial Enterprise in 2011–2013

Unit: CNY

Year Emissions/net profit Emissions/sales revenue Emissions/total profit
2011 55.33 4.56 37.87
2012 50.88 5.09 35.20
2013 37.27 5.97 25.77
Tab.2  Eco-Efficiency Index

Unit: CNY

Index Net profit Sales revenue Total profit
Net profit 1.0000 0.9746 0.9999
Sales revenue 0.9746 1.0000 0.9707
Total profit 0.9999 0.9707 1.0000
Tab.3  The Correlation Coefficient Matrix
i r2ij ∑(r2ij) qi
j=1 j=2 j=3
1 1.0000 0.9498 0.9997 2.9495 0.9747
2 0.9498 1.0000 0.9422 2.8920 0.9460
3 0.9997 0.9422 1.0000 2.9419 0.9709
Tab.4  Determination Coefficient Calculation
Criterion layer Index layer
Resource input index A Integrated resource output rate A1
Major integrated resource per unit consumption A2
Wood investment per unit output value A3
Water consumption per unit output value A4
Coal consumption per unit output value A5
Electricity consumption per unit output value A6
Material investment cost per unit product A7
Comprehensive cost per unit output value A8
Resource utilization index B Water resource reuse efficiency B1
Lignin utilization efficiency B2
Black liquor extraction efficiency B3
The ratio of internal resource value and external damage value B4
Value-added efficiency per unit output B5
Material cost loss rate B6
Comprehensive value loss rate B7
Resource output index C Disposal cost per unit waste C1
Wastewater discharge per unit attachment value C2
COD discharge per unit attachment value C3
BOD discharge per unit attachment value C4
SS discharge per unit attachment value C5
External damage value per unit output C6
Contingent liability ratio C7
Tab.5  Evaluation Index System of Circular Economy in Papermaking Enterprise
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