This report presents a cost analysis of Technical Grade Glycerol production via fuel grade glycerol treatment. The process examined is a typical pre-treatment process. This report was developed based essentially on the following reference(s): Keywords: Glycerin, Industrial Grade Glycerol, Lurgi
This report presents a cost analysis of Ammonium Nitrate production from ammonia and nitric acid. The process examined is a typical process involving three main steps: neutralization under vacuum of nitric acid with ammonia to generate a concentrated solution; evaporation to give a melt; and finishing by granulation. Granulated Ammonium Nitrate (also known as emulsion grade) is generated as the final product. This report was developed based essentially on the following reference(s): Keywords: Gaseous Ammonia, Aqueous Nitric Acid, Acid-Base Reaction, ANE, AN-E, Dense Ammonium Nitrate Prills
This report presents a cost analysis of Isopropanol production from refinery grade (RG) propylene. The process examined is a typical indirect propylene hydration process. In this process, RG propylene reacts with sulfuric acid to form isopropyl alcohol sulfates. Those sulfates are then reacted with water to form Isopropanol. This report was developed based essentially on the following reference(s): "Isopropyl Alcohol", Kirk-Othmer Encyclopedia of Chemical Technology, 5th edition Keywords: Isopropanol, isopropyl alcohol, IPA, indirect propylene hydration, evonik degussa
This report presents a cost analysis of Polymer Grade (PG) Propylene production from refinery grade (RG) propylene. The process examined consists of a typical purification process. In this process, a propane stream is generated as by-product. This report examines one-time costs associated with the construction of a United States-based plant and the continuing costs associated with the daily operation of such a plant. More specifically, it discusses: * Capital Investment, broken down by: - Total fixed capital required, divided in production unit (ISBL); infrastructure (OSBL) and contingency - Alternative perspective on the total fixed capital, divided in direct costs, indirect costs and contingency - Working capital and costs incurred during industrial plant commissioning and start-up * Production cost, broken down by: - Manufacturing variable costs (raw materials, utilities) - Manufacturing fixed costs (maintenance costs, operating charges, plant overhead, local taxes and insurance) - Depreciation and corporate overhead costs * Raw materials consumption, products generation and labor requirements * Process block flow diagram and description of industrial site installations (production unit and infrastructure) This report was developed based essentially on the following reference(s): "Propene", Ullmann's Encyclopedia of Industrial Chemistry, 7th edition Keywords: PG Propylene, Propene, RG Propylene, Distillation, P-P Splitter
Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies, such as strategic/critical thinking, risk analysis, decision making, ethical reasoning and communication. This is in line with the CPA curriculum and the content of this edition and the problem materials is mapped to the CPA. Many students fail to recognize the assumptions, limitations, behavioural implications, and qualitative factors that influence managerial decision making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about addressing the challenges that instructors and students face in their teaching and learning endeavors. They utilize features such as realistic examples, real ethical dilemmas, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.