TRNG AI HOC TON C THANG KHOA MOI TRNG VA BAO HO LAO ONG

---------

MON HOC

SAN XUAT SACH HN

CLEANER PRODUCTION
GIANG VIEN: ThS. TRAN TH NGUYET SNG

TRNG H TN C THNG

KHOA MI TRNG V BO H LAO NG

SN XUT SCH HN
CLEANER PRODUCTION (CP)
GV. ThS Trn Th Nguyt Sng

MC TIU MN HC
Cung cp cho sinh vin kin thc v mt trong nhng gii php ngn nga nhim ang c khuyn khch p dng ti cc doanh nghip. Sinh vin c kh nng xc nh cc c hi CP cho doanh nghip v ln k hoch t chc d n CP

NI DUNG MN HC
Chng 1. GII THIU V SN XUT SCH HN Khi nim v pht trin bn vng Khi nim v Sn xut sch hn Li ch ca Sn xut sch hn Cc ro cn Sn xut sch hn K thut Sn xut sch hn Hin trng p dng Sn xut sch hn trn th gii v Vit Nam

NI DUNG MN HC
Chng 2. PHNG PHP LUN NH GI CP Gii thiu v phng php lun nh gi Sn xut sch hn Bc 1 : Bt u Bc 2 : Phn tch cc bc cng ngh Bc 3 : xut ra cc c hi Sn xut sch hn Bc 4 : La chn cc c hi Sn xut sch hn Bc 5 : Thc hin Bc 6 : Duy tr sn xut sch hn

NI DUNG MN HC
Chng 3 : PHN TCH V U T TI CHNH TRONG CP Phn tch u t cho cc gii php Sn xut sch hn Cc khi nim c bn v d n u t, dng tin, gi tr thi gian ca tiu, Xc nh v nh gi cc chi ph Cc phng php nh gi d n u t Lp h s vay vn cho cc d n Sn xut sch hn Quy trnh th tc xin vay vn Lp h s vay vn Cc ngun cp vn cho cc d n SXSH

NI DUNG MN HC
Chng 4. CN BNG VT CHT V NNG LNG Cn bng vt cht Cn bng nng lng Bi tp Chng 5. XY DNG BO CO NH GI CP Gii thiu Tng quan v sn xut nh gi Phn tch nguyn nhn v cc gii php Sn xut sch hn La chn cc gii php Sn xut sch hn Thc hin Duy tr Sn xut sch hn

NI DUNG MN HC

Chng 6. HIN TRNG P DNG CP TI VIT NAM Chng 7. GII THIU MT S M HNH CP C P DNG TI DOANH NGHIP

BI 1
GII THIU V KHI NIM

KHI NIM MC CH NGHA NI DUNG THC HIN CP

KHAI NIEM
SXSH la viec ap dung mot cach co he thong cac bien phap phong nga trong cac quy trnh san pham hoac dch vu nham muc tieu tang hieu qua tong the.

Giup cai thien tnh trang moi trng, tiet kiem chi ph, giam rui ro cho con ngi va cho moi trng.

Tren thc te SXSH co ngha la:

Tranh hoac giam bt lng chat thai c san xuat ra; S dung co hieu qua cac nguon nang lng va ngyen vat lieu; San xuat ra cac san pham va dch vu co ch cho moi trng; Giam bt lng chat thai xa vao moi trng, giam chi ph va tang li nhuan.

CAC NGUYEN TAC THC HIEN CP

1. Nguyen tac canh giac

2. Nguyen tac phong chong

3. Nguyen tac tch hp

Nguyen tac canh giac: Nguyen tac phong nga khong ch n gian la lam the nao e khong vi pham phap luat, ma con co ngha la bao am e ngi lao ong c bao ve, khong b mac cac chng benh ngh nghip, hoac nha may tranh c nhng ton hai khong ang co.

 Nguyen tac phong chong: co tam quan trong khong kem, ac biet trong cac trng hp mot san pham hay mot quy trnh cong nghe c s dung lai chnh la nguyen nhan gay ra nhng ton hai ve mat moi trng. Nguyen tac phong chong c s dung nham tao ra nhng thay oi ngay t nhng khau au tien cua he thong san xuat hoac tieu dung.Ban chat phong chong cua SXSH oi hoi phai co cach tiep can mi trong khi can nhac cac mau san pham, nhu cau tieu dung, cac mo hnh tieu thu nguyen vat lieu, va thc te la oi hoi phai co cach tiep can hoan toan mi oi vi toan bo c s vat chat cua hoat ong kinh te

 Nguyen tac tch hp: Tch hp la viec ap dung mot cach nhn tong hp cho toan bo chu trnh san xuat va phng phap cho viec thc hien y tng nay thong qua viec phan tch chu trnh song cua san pham. Mot trong nhng kho khan khi thc hien cach tiep can phong chong la viec tch hp cung mot luc nhieu bien phap bao ve moi trng, qua nhieu ranh gii khac nhau cua he thong.

nh gi sn xut sch hn l mt cng c c h thng tr li cc cu hi sau: u sinh ra cc cht thi v pht thi? Ti sao cc cht thi v pht thi c pht sinh? Lm th no gim thiu cc cht thi v pht thi trong doanh nghip.

TI SAO PHI C SXSH? gim nhim MT m bo AT -VSL sd hiu qu NVLiu

p dng CP

chi ph SX gim

ti u ha QTSX

SXSH co vai tro ac biet quan trong tai cac nc ang phat trien va cac nc co nen kinh te chuyen oi v tai cac nc nay, viec tieu thu nguyen vat lieu va nang lng tai cac x nghiep con mc tng oi cao.

NHNG LI CH CP MANG LI
v mt qun l
Gim bt tin cy cao hn

Ngha v php l

QUN L
iu kin lm vic
Ci tin

Thi gian biu K hoch ngn sch

Nhn ti Vt lc
S dng hiu qu hn

Li ch cua SXSH la g?
1. 2. 3. 4. 5. Cai thien tnh trang moi trng Giam chi ph tong the Tang nang suat Tang li the so sanh Moi trng lien tuc c cai thien

Cai thien tnh trang moi trng

SXSH co the tao ra en nhng cai thien ve moi trng ma cac van ban phap quy khong bao trum het, v du: Lam tang tnh hieu qua cua viec s dung nc hoac nang lng, giam thieu chat thai, giam lng nguyen vat lieu oc hai c a vao s dung, giam mc s dung cac nguon tai nguyen, duy tr chat lng at trong, giam mc o nhiem do hieu ng nha knh. SXSH con giup cai thien ieu kien lam viec va bao ve tot hn chat lng nc va khong kh.

Giam chi ph tong the

SXSH giup lam giam mc phat sinh chat thai mc tieu thu nguyen vat lieu, nang lng va nc. V the cac chi ph cung giam i ang ke. Cac hoat ong bao ve moi trng khong con la nhng chi ph bo ung nh trc na. Neu tnh toan mot cach tong the, th SXSH giup lam giam cac chi ph nay, nh viec giam bt chi ph au vao nh chi ph cho nguyen vat lieu, nang lng, chi ph e x ly chat thai.

Tang nang suat

Hieu qua va nang suat cac hoat ong cua mot cong ty co the c cai thien bang nhieu cach thong qua ng dung SXSH

Tang li the so sanh

Ap dung SXSH se lam tang li the so sanh cua cac cong ty. Cac cong ty co hien trang moi trng tot va cac san pham ap ng cac tieu chuan moi trng se co li the tren th trng. Ly do la cho hien nay ngi tieu dung ngay cang y thc ro rang hn ve van e moi trng.

Moi trng lien tuc c cai thien

Co le ay la li ch quan trong nhat; ap dung SXSH am bao rang moi trng c cai thien mot cach lien tuc; ieu nay chnh la yeu to can ban e at c phat trien ben vng. Viec cong nhan rang moi hoat ong eu an cha trong mnh tiem nang cho viec cai thien tnh trang moi trng cung la mot trong nhng van e khong kem phan quan trong.

NHNG RO CN
Cac rao can trong noi bo doanh nghiep Cac can tr t ben ngoai

Cac rao can trong noi bo doanh nghiep

- Thieu thong tin va kien thc chuyen mon. Trong rat nhieu trng hp, cac cong ty khong co u can bo chuyen mon va ky nang e ap dung cac phng phap SXSH, hoac khong co u thong tin ve loai cong nghe cu the. Thong thng, ho van quen ngh rang bao ve moi trng la nhng hoat ong ton nhieu tien bac. - Nhan th ve moi trng thap; - Cac u tien ve canh tranh trong kinh doanh, cu the la sc ep ve cac moi li ngan han; - Nhng kho khan ve tai chnh; - Thieu nhng moi giao lu gia cac doanh nghiep; - S tr tre cua gii quan ly; - Nhng kho khan ve nguon nhan lc.

CN TR BN NGOI
1. S yeu kem cua he thong quy pham phap luat: Neu can bo quan ly nha nc thc hien tot niem vu cua ho trong viec xac nh nhng hanh ong phu hp, th cac cong ty a khong can phai ganh trach nhiem va viec lap ke hoach quan ly thch hp cho moi trng khi cac c quan quan ly nha nc ch gi vai tro nh nhng ngi c quy nh cac tieu chuan ma thoi. 2. Kho khan trong viec tiep can cac cong nghe SXSH. 3. Kho khan trong viec tiep can cac nguon tai chnh t ben ngoai.

CC NG C
- He thong quan ly moi trng va lien tuc cai thien moi trng. - Gii lanh ao ve moi trng cua cong ty: Tai nhng cong ty co ban lanh ao thc s cam ket vi y tng ap dung cac phng phap SXSH, th chac chan se gay c hieu ng lan toa, tc la cac thanh vien khac trong cong ty cung co cam ket manh hn oi vi van e moi trng. - Cac bao cao moi trng cua cong ty: Lam bao cao cung co the la mot phng phap hu dung e cac cong ty co the pho bien cac thong tin ve hoat ong moi trng cua ho en cac ben co lien quan;va hn rhe na, cac bao cao con co the c s dung nh mot ciing cu d bao oi vi SXSH. - Hach toan moi trng: Co nhieu hnh thc hach toan moi trng c ap dung vi muc ch lam giam bt vai tro thong soai cua cac he thong hach toan tai chnh hep hoi hien nay. Hach toan moi trng hien ang c coi la lnh vc co tiem nang ln trong nhng ong gop vao khong ch cac thanh tu kinh doanh, ma con ca cho phat trien ben vng. - Cai thien ve nang suat.

Nhng bien phap phong nga

1. Quan ly nha xng tot 2. Thay the au vao 3. Kiem soat tot hn oi vi quy trnh san xuat 4. Thay th hieu qua 5. Tai che/ tai s dung ngay tai cho oi trang thiet b 6. Thay oi cong nghe 7. Thay oi san pham 8. S dung nang lng co hiu qu

GII PHP CP

Cam kt ca lnh o Mt chng trnh sn xut sch hn thnh cng l chng trnh c s cam kt mnh m t pha lnh o. Chng trnh ny yu cu s tham gia v gim st trc tip cng nh thi nghim tc oc phn nh qua hnh ng, ch khng ch trong li ni. S tham gia ca cng nhn Cn b gim st v vn hnh cn phi tham gia mt cch tch cc ngay t thi im ban u ca chng trnh sn xut sch hn. Cng nhn l nhng ngi ng gp ng k trong vic xc nh v thc hin cc gii php sn xut sch hn. Tip cn c h thng sn xut sch hn tr nn c hiu qu v bn vng, cn phi xy dng v a vo p dng mt tip cn c h thng. Ban u, khi lm vic vi mt s phn c bn c th s l hp dn v s em li ngay cc li ch. D sao, mi quan tm ny cng s nhanh chng ngui i nu nh khng c cc li ch bn vng lu di. Chnh v vy, cn phi c thm thi gian v n lc m bo tip cn c thc hin l c h thng v c t chc.

CAC THU TUC CHO VIEC THC HIEN SXSH

Lap ke hoach va to chc: nhng ngi ung ho SXSH co gang thuyet phuc nhng ngi khac, co vai tro chu chot trong cong ty ve s can thiet phai co SXSH, phai thanh lap mot to chc nghiem tuc e thc hien viec anh gia SXSH.

GIAI OAN TIEN ANH GIA

La chon mot hoac mot vai cong oan can tap trung s chu y trong khi anh gia nham anh gia.

Trc het, phai thc hien viec liet ke tat ca nhng phng an co the de dang xac nh, ong thi a ra nhng d tnh ban au ve cac chi ph cua viec phat sinh chat thai

NH GI
anh gia sau cac cong oan trong iem a c la chon e co the a phng an SXSH.

Lng hoa khoi lng va thanh phan cua cac luong chat thai hoac chat gay o nhiem, cung nh phai co nhng hieu biet rat chi tiet ve nguyen nhan lam phat sinh cac luong chat thai/ o nhiem nay;

NGHIN CU KH THI

- KH THI V K THUT

- KH THI V KINH T - KH THI V MI TRNG

THC HIN V DUY TR

Cac ket qua c mong i tai pha nay la: (i) ap dung cac bien phap phong nga kha thi (ii) giam sat va anh gia tien o at c khi thc hien cac phng an kha thi (iii) bat au thc hien tai cac hoat ong SXSH.

BI 2

PHNG PHP LUN NH GI CP

PHNG PHP LUN NH GI CP

Cc nguyn tc CP Cc th tc CP Phng php lun nh gi CP

3 NGUYN TC CP

CNH GI
3 NGUYN TC CP

PHNG CHNG

TCH HP

CC TH TC CP
LP K HOCH V T CHC

GIAI ON TIN NH GI

NH GI

NGHIN CU TNH KH THI

THC HiN- DUY TR

LP K HOCH V T CHC
Giai on ny bt u t lc mt hoc mt s ngi trong cng ty quan tm n SXSH. Nhng ngi ng h SXSH c gng thuyt phc nhng ngi khc, c vai tr ch cht trong cng ty v s cn thit phi c SXSH, phi thnh lp mt t chc nghim tc thc hin vic nh gi SXSH. t c s cam kt ca ban qun l cng ty Xc nh cc cn tr v gii php; Xc nh cc mc ch chung ca ton nh my; T chc mt i thc thi d n.

GIAI ON TiN NH GI
La chn mt hoc mt vi cng on cn tp trung s ch trong khi nh gi nhm nh gi, nh r, v mc c th, thc hin ngay cc phng n SXSH.

Xc nh v nh gi tim nng SXSH cp ton x nghip

.Phi thc hin vic lit k tt c nhng phng n c th d dng xc nh, ng thi a ra nhng d tnh ban u v cc chi ph ca vic pht sinh cht thi

GIAI ON TIN NH GI
La chn mt hoc mt vi cng on cn tp trung s ch trong khi nh gi nhm nh gi, nh r, v mc c th, thc hin ngay cc phng n SXSH.

Xc nh v nh gi tim nng SXSH cp ton x nghip

.Phi thc hin vic lit k tt c nhng phng n c th d dng xc nh, ng thi a ra nhng d tnh ban u v cc chi ph ca vic pht sinh cht thi

NH GI
nh gi su cc cng on trng im c la chn c th a ra mt tp hp ton din cc phng n SXSH. Lng ho khi lng v thnh phn ca cc lung cht thi hoc cht gy nhim C nhng hiu bit rt chi tit v nguyn nhn lm pht sinh cc lung cht thi/ nhim ny

NGHIN CU TNH KH THI

Chng minh c tnh kh thi ca mi phng n, c t gic k thut, kinh t, mi trng. Mc chi tit ca cc nghin cu kh thi cn c xc nh da trn tnh cht ca mi phng n

THC HIN DUY TR

ban hnh cc gii php m bo rng SXSH s c tip tc p dng. \ Cc kt qu c mong i ti pha ny l: - p dng cc bin php phng nga kh thi - Gim st v nh gi tin t c - Bt u thc hin cc hot ng SXSH.

PHNG PHP LUN NH GI CP

YU CU V S THAM GIA Cam kt ca lnh o: Mt chng trnh SXSH thnh cng l chng trnh c s cam kt mnh m t pha lnh o. Chng trnh ny yu cu s tham gia v gim st trc tip cng nh thi nghim tc c phn nh qua hnh ng, ch khng ch trong li ni. S tham gia ca cng nhn: Cn b gim st v vn hnh cn phi tham gia mt cch tch cc ngay t thi im ban u ca chng trnh SXSH. Cng nhn l nhng ngi ng gp ng k trong vic xc nh v thc hin cc gii php SXSH.

PHNG PHP LUN NH GI CP

TiP CN C H THNG Mc ch: CP tr nn c hiu qu v bn vng Gii php: tip cn c h thng v c t chc

Bc 1: Khi ng Nhim v 1: Thnh lp i SXSH Nhim v 2: Lit k cc bc cng ngh Nhim v 3: Xc nh cc qu trnh gy lng ph Bc 2: Phn tch cc bc cng ngh Nhim v 4: S cng ngh sn xut Nhim v 5: Cn bng vt cht v nng lng Nhim v 6: Tnh ton chi ph theo dng thi Nhim v 7: Xc nh nguyn nhn gy thi Bc 3: xut cc c hi SXSH Nhim v 8: Hnh thnh cc c hi SXSH Nhim v 9: Sng lc cc c hi SXSH

Bc 4: La chn cc gii php SXSH Nhim v 10: Lun chng kh thi v k thut Nhim v 11: Lun chng kh thi v kinh t Nhim v 12: Cc kha cnh v mi trng Nhim v 13: La chn cc gii php thc hin

Bc 5: Thc hin SXSH Nhim v 14: Chun b thc hin Nhim v 15: Thc hin cc gii php SXSH Nhim v 16: Gim st v nh gi kt qu

Bc 6: Duy tr SXSH Nhim v 17: Duy tr cc gii php SXSH

Giai on 1 - Khi ng
Mc ch ca giai on ny l lp k hoch v t chc kim ton SXSH. Nhim v 1: Thnh lp nhm SXSH (hay nhm kim ton gim thiu cht thi) - Thnh phn in hnh ca mt nhm cng tc SXSH nn bao gm i din ca: Cp lnh o doanh nghip Cc b phn sn xut B phn ti chnh, vt t, b phn k thut Cc chuyn gia SXSH

Giai on 1 - Khi ng Yu cu v nhm cng tc

- Quy m v thnh phn ca nhm cng tc ph hp vi c cu t

chc ca doanh nghip.

- Cn phi c mt nhm trng - Mi thnh vin c ch nh mt nhim v c th - Nhm cng tc phi ra c cc mc tiu nh hung lu di cho chng trnh SXSH.

Nhim v 2: Lit k cc cng on ca qu trnh sn xut

- Tng quan tt c cc cng on bao gm sn xut, vn chuyn, bo qun,... - Ch n cc hot ng theo chu k V d cc qu trnh lm sch - Thu thp s liu xc nh nh mc (cng sut, tiu th nguyn liu, nc, nng lng,...)

Nhim v 3: Xc nh v chn ra cc cng on gy lng ph

nh gi din rng tt c cc cng on ca qu trnh sn xut v lng cht thi, mc tc ng n mi trng, cc c hi SXSH d kin, cc li ch d on. - bc ny, vic tnh ton cc nh mc (benchmark) l rt cn thit nh: Tiu th nguyn liu: tn nguyn liu/tn sn phm Tiu th nng lng: kWh/tn sn phm Tiu th nc: m3 nc/tn sn phm Lng nc thi: m3 nc thi/tn sn phm Lng pht thi kh: kg/tn sn phm,...

Nhim v 3: Xc nh v chn ra cc cng on gy lng ph

Cc nh mc thu c khi so snh s b vi cc cng ty khc v vi cng ngh tt nht hin c (BAT = Best Available Technology) s cho php c tnh tim nng SXSH ca n v kim ton. - Cc tiu ch xc nh trng tm kim ton:

Gy nhim nng (nh mc nc thi/pht thi cao)

Tn tht nguyn liu cao, tn tht ha cht nh mc tiu th nguyn liu/nng lng cao C s dng cc ha cht c hi c la chn bi a s cc thnh vin trong nhm SXSH

Giai on 2 - Phn tch cc cng on Nhim v 4: Chun b s dng ca qu trnh sn xut Lp ra mt s dng gii thiu cc cng on ca qu trnh la chn (trng tm kim ton) nhm xc nh tt c cc cng on v ngun gy ra cht thi. Vic thit lp s chnh xc thng khng d, nhng li l nhim v rt quan trng quyt nh n s thng sut ca qu trnh.

Nguyn liu: Dng vo (Input) ............. kg Dng ra (Output)

..............

m3
Nc thi .........m3

Nc ..........m3

Cng on 1

Cc thnh phn: .............. kg .............. kg

Cng on 2 Nng lng........kW Pht thi..........kg

Nhit thi ....... kW

Cc ph gia: ........... kg ........... kg ........... kg Sn phm: ............. kg ............. m3 Khch hng Cng on n

Cht thi rn: .......... kg .......... kg

.......... kg

Nhim v 5: Lp cn bng vt cht v nng lng

Cn bng cho ton b h thng hay cn bng cho tng cng on thm ch tng thit b; cn bng cho tt c vt cht hay cn bng cho tng thnh phn nguyn liu V d nh cn bng nc trong cng nghip giy, cn bng du trong cng nghip du c, cn bng crom trong cng nghip thuc da - Cc ngun s liu sau l cn thit: Bo co sn xut Cc bo co mua vo v bn ra Bo co tc ng mi trng Cc o c trc tip ti ch.

Nhim v 5: Lp cn bng vt cht v nng lng Lu

Cc s liu i hi phi c tin cy, chnh xc v tnh i din.

Khng c b st bt k dng thi quan trng no nh pht thi kh,

sn phm ph,... Phi kim tra tnh thng nht ca cc n v o s dng Nguyn liu cng t v c hi, cn bng cng phi chnh xc Kim tra cho c th gip tm ra nhng im mu thun.

Trong trng hp khng th o c, hy c tnh mt cch chnh

xc nht.

Giai on 3 - xut cc c hi
Nhim v 8: Xy dng cc c hi gim thiu cht thi S ng no, kin thc v tnh sng to ca cc thnh vin trong nhm, Tranh th kin t cc c nhn bn ngoi nhm (ngi lm vic cc dy chuyn, cc nh cung cp thit b, cc k s t vn,...) Kho st cng ngh v thu thp thng tin v cc nh mc t cc c s nc ngoi. Phn loi cc c hi GTCT cho mi qu trnh/dng thi vo cc nhm gii php

Giai on 3 - xut cc c hi
Nhim v 9: La chn cc c hi c th thc hin c Cc c hi SXSH ra trn c sng lc loi i cc trng hp khng thc t. Qu trnh loi b phi n gin, nhanh v d hiu, thng ch cn nh tnh. - Cc c hi s c phn chia thnh: C hi kh thi thy r, c th thc hin ngay C hi khng kh thi thy r, loi b ngay Cc c hi cn li - s c nghin cu tnh kh thi chi tit hn.

Giai on 4 - La chn gii php gim thiu cht thi

Nhim v 10: nh gi tnh kh thi v k thut - Danh mc cc yu t k thut nh gi: Cht lng sn phm Cng sut Yu cu v din tch

Thi gian ngng sn xut lp t

Tnh tng thch vi cc thit b ang dng Cc yu cu v vn hnh v bo dng

Nhu cu hun luyn k thut Kha cnh an ton v sc khe ngh nghip

Giai on 4 - La chn gii php

Nhim v 11: nh gi tnh kh thi v kinh t Thu thp s liu v:

o Cc chi ph u t (thit b, xy dng/ lp t, hun luyn/o

to, khi ng, ngng sn xut,...) o Chi ph vn hnh o Cc khon tit kim/thu li (v tiu th nguyn liu, cng lao ng, tiu th nng lng/nc, bn cc sn phm,...) La chn cc tiu ch nh gi v kinh t Tnh ton kinh t. Kha cnh an ton v sc khe ngh nghip

Nhim v 12: nh gi kha cnh mi trng nh hng ln s lng v c tnh ca cc dng thi Nguy c chuyn sang mi trng khc Tc ng mi trng ca cc nguyn liu thay th Tiu th nng lng. Nhng tiu ch ci thin mi trng: Gim tng lng cht nhim Gim c tnh ca dng thi hay pht thi cn li Gim s dng nguyn liu khng ti to hay c hi Gim tiu th nng lng

Nhim v 13: La chn gii php s thc hin Kt hp cc kt qu nh gi kh thi v k thut, kinh t, mi

trng
Phng php ly tng c trng s

Giai on 5 - thc thi gii php

Nhim v 14: Chun b thc hin K hoch hnh ng (action plan) Cc hot ng g s c tin hnh? Cc hot ng phi tin hnh nh th no? Cc ngun ti chnh v cc nhu cu v nhn lc tin hnh Ai s chu trch nhim qun l cc hot ng? Gim st cc ci tin bng cch no? Thi gian biu? V d vi gii php thay i thit b, cc ni dung chun b c th gm : Ghi ra cc tnh nng k thut chi tit ca thit b Chun b mt k hoch xy dng chi tit So snh v la chn thit b t cc nh cung cp khc nhau Lp k hoch thch hp gim thiu thi gian lp t

Giai on 5 - thc thi gii php

Nhim v 16: Gim st v nh gi kt qu

Tm ra cc nguyn nhn lm sai lch

So snh kt qu trc v sau khi thc hin gii php SXSH v tiu th nguyn liu, nng lng, s pht sinh cht thi,...

Giai on 6 - Duy tr gii php

Nhim v 17: Duy tr cc gii php gim thiu cht thi Thng thng trong cc lnh vc nh qun l ni vi hay ti u ha

qu trnh, ngi lao ng thng hay c xu hng quay tr li vi

cc hot ng v gy lng ph nu khng thng xuyn to ra ng c duy tr cc hot ng ci tin. Mt s bin php c th bo m cho ngi lao ng tip tc tham gia v cc thnh tu t c nh tin thng, bng khen, ...

Giai on 6 - Duy tr gii php

Nhim v 18: Tip tc xc nh v chn ra cc cng on gy lng ph Trong khi ang ci thin hot ng mi trung ca qu trnh lng ph la chn, phi la chn qu trnh mi lm trng tm cho qu trnh kim tan SXSH tip theo. Trng tm kim ton mi la chn s li l i tng ca cc nhim v bt u t giai on 2

K THUT CP
KY THUAT SAN XUAT SACH

THU HOI

GIAM TAI NGUON PHAT SINH

CAI TIEN SAN PHAM

Thu hoi, s dung tai cho

San xuat cac san pham co gia tr

Cai tien quy trnh

Bao dng tot

Thay oi nguyen lieu

Kiem soat tot quy trnh van hanh

Cai tien thiet b

Thay oi cong nghe

KHI QUT V T TNG CP

Thi gian lau dai Phong nga Chien lc ve San pham Con ngi

Giam rui ro

SAN XUAT SACH

Qui mo tong the thong nhat kh-nc-at

Cac qua trnh san xuat

Moi trng

QUAN NiM PHT TRIN CNG NGH C

Tai nguyen :
Tai tao. Khong tai tao. San pham

Chat thai sinh hoat

Cong nghe cac qua trnh chuyen oi :

Vat ly-hoa hoc-sinh hoc

Nhan lc

Thiet b

Con ngi

He qua : TAI NGUYEN CAN KIET

CHAT THAI TANG CAO MOI TRNG SUY THOAI

CNG NGH CP TRONG NN KT MI

Tai nguyen Tai tao Khong tai tao Nhan lc Cong nghe : qua trnh vat lyhoa hocsinh hoc Thiet b

San pha m tieu dun g

Cha t thai sinh hoat Chat thai cong nghie p

X ly
Ta i che X ly Tai che

San pha m mi

Tua n hoa n

Chon lap Co lap

BI 3
CN BNG VT CHT V NNG LNG

CN BNG VT CHT V NNG LNG

CN BNG NHIT 1.Cn bng cho l t: -u vo: Khng kh (21% oxi, 79% nito), Nhin liu (C, H2, S, tro x) -L t: nhit 1100- 1450 -u ra: x, CO2, H2O, SO2, NOx

CN BNG VT CHT V NNG LNG

Cc phng trnh chy trong qu trnh t:

2C+O2
C+ O2 2H2+O2 S+O2

2CO + 2430kcal/kg
CO2 + 8084kcal/kg 2H2O+28992kcal/kg SO2+2224kcal/kg

1 tn du FO sinh ra 3 tn CO2

1 tn than sinh ra 1,87 tn CO2

1 tn LPG sinh ra 3 tn CO2

CN BNG VT CHT V NNG LNG

Tn tht v s dng nng lng hiu qu l hi

Nhit c trong hi 72,8% Qhbh

Nhit ca nhin liu 100% Qnl Nhit ca khng

Tn tht khi l

L HI

kh, Qlk, 12,7% Tn tht nc ngng Qnn8,1% Tn tht nhin liu Tn tht do x

kh vo Qkkv

CN BNG VT CHT V NNG LNG

Phng trnh cn bng nhit cho l hi trong trng hp ny: Qnl+Qkkv = Qhbh+Qkl+Qnn+Qwnl+Qwkk+Qtr+Qbx+Qxd 2 dng tn tht: - Tn tht trnh c - Tn tht khng trnh c Mc ch ca CP l tm gii php gim cc tn tht c th trnh c nh: - Tn tht nhit bc x - Tn tht do x y - Tn tht do qu trnh trao i nhit v chy khng hon ton

CN BNG VT CHT V NNG LNG

T l ha hi L lng hi sinh ra trn mt n v nhin liu c s dng. Mt s t l ha hi in hnh nh sau: - L hi t than lm vic p sut 10bar: 6 - L hi t du lm vic p sut 10bar: 13 t 1 tn than sinh ra 6 tn hi nc, t 1 tn du c th sinh ra 13 tn hi nc.

CN BNG VT CHT V NNG LNG

Hiu sut l hi Phn trm nng lng (nhit lng) c s dng hiu qu sinh ra hi nc. C 2 phng php xc nh hiu sut l hi Phng php trc tip Phng php gin tip

CN BNG VT CHT V NNG LNG

Phng php trc tip Hiu sut l hi = Mh (H h) 100 /mnlqnl Mh: lng hi sinh ra kg/h mnl: lng nhin liu s dng kg/h H: enthanpi ca hi kcal/kg h: enthanpi ca nc cp kcal/kg q: nhit tr ca nhin liu kcal/kg

CN BNG VT CHT V NNG LNG

Phng php gin tip Hiu sut l hi tnh bng cch ly 100 tr i phn trm ca cc thnh phn nhit tn tht. Nhit tn tht: - Qua khi l - Do bay hi nc - Nc trong nhin liu bay hi - Do hi m trong khng kh - Nhin liu khng chy ht - Qua bc x

CN BNG VT CHT V NNG LNG

nh gi hm lng CO2 trong khi l

Hm lng CO2 max Than Du Ci, g Kh t nhin

18.8% 15.9% 20% 12.1%

CN BNG VT CHT V NNG LNG

H s khng kh d = lng thc t/ lng l thuyt

qu ln: khng kh d hp thu nhit, tng lng khi thi dn n tn

tht nhit qua l qu nh: chy khng hon ton, CO trong khi l cao to khi, b

hng bm vo ng truyn nhit, nhit khi l cao, hiu sut ni gim

thch hp khi ln hn 1

CN BNG VT CHT V NNG LNG

H s khng kh d

Nhin liu
Du Kh Than: Dng bt Np th cng L ghi xch

1.1 1.3 1.09 -1.2 1.25 -1.3 1.4 -1.6 1.35 1.4

O2% trong khi l 2-5 1.9-3.5

4.3 -4.9 6.1-7.9 5.5 -6

CN BNG VT CHT V NNG LNG

Thnh phn khi l khi chy hiu qu

Nhin liu Du
Kh

O2
4 2.2

CO2
12.5 10.5

Khng kh d 20
10

Than
Ci, g

4.5
5.0

14.5
15.5

25
30

CN BNG VT CHT V NNG LNG

CN BNG VT CHT V NNG LNG

Nhit khi l v tn tht nhit:

Nhit khi l cao: tn tht ln

Nhit khi l thp: m khi l cao, m kt hp

vi SO2 to axit gy n mn ng khi

Nhit ti u ca khi:

L hi ln: 120 -1500C L hi nh: 180-2200C

CN BNG VT CHT V NNG LNG

X Y X theo nh k trnh mui bm vo thnh b mt truyn nhit

nh k x ph thuc vo cht lng nc cp (c th l hm

lng mui tan trong nc cp) Thng thng l 1-2 ln/ca lm vic

CN BNG VT CHT V NNG LNG

Tn tht nhit do x y Q= V(Hns Hnc) kJ/s V: lng nc x y kg/s Hns: nhit tr nc si 718.6kJ/kg Hnc: nhit tr ca nc cp 419.6kJ/kg

CN BNG VT CHT V NNG LNG

Tn thu nhit ca khi l: - Khi l c lng nhit tng i ln, c th tn thu : Gia nhit nc cp Sy nng khng kh trc khi a vo bung la - Tc dng: Gim nhit khi thi, gim tn tht nhit do khi l Tng nhit ca nc cp Tng hiu sut v gim c nhin liu s dng

CN BNG VT CHT V NNG LNG

H thng phn phi hi

Hi to thnh l hi c a n cc b phn tiu th nh h thng

phn phi hi. H thng ny phi p ng cc yu cu ca h tiu th khng ch v

lng m cn v cht ca hi (kh, khng c kh, p sut ng yu

cu) Kch thc ng ng dn hi phi c la chn ph hp trnh gim p, chi ph u t v vn hnh h thng Thit k ng b, khong cch gia ni sn xut v tiu th hi phi cng gn cng tt.

CN BNG VT CHT V NNG LNG

S H THNG NI HI

Bung Kh Trao i Hi t nhit nng Khng kh Nhin liu Nc cp B cha X l nc

Tiu th Nc ngng

Tn tht nc ngng Nc

BI 4
TNH TON CHI PH V U T TRONG D N CP

PHN TCH CHI PH TRONG CP

Cc khi nim Bi ton NPV v IRR

Phn tch u t l g?
L mt qui trnh trong mi t chc hoc cng ty phi thc hin cc cng vic sau: Phn tch kh thi v la chn gii php u t Quyt nh vic phn b ngun vn hin c cho cc d n khc nhau nh th no. Do nh u t phi chn d n thc hin v quyt nh xem c cn b sung vn khng?

XC NH V NH GI CHI PH
Cc bc phn tch ti chnh: - Xc nh nh gi chi ph v c tnh cc dng tin - nh gi kh nng sinh li ca d n Xc nh v nh gi chi ph - Chi ph u t ban u: thit b, o to - Chi ph vn hnh, tit kim v thu nhp hng nm: nguyn vt liu, nng lng, x l cht thi, thay i cng ngh - Cn xc nh, nh gi v phn b tt c cc khon mc thch hp v quan trng m d n tc ng n

3 NHM CHI PH LN HNG NM

Chi ph u vo cho sn xut: nguyn liu, nng lng, lao ng, vn Chi ph qun l cht thi: thu gom cht thi, tun

th qui ch mi trng, x l v lu tr cht thi

Chi ph hu hnh: chi ph nng cao cng sut, cht lng sn phm, hnh nh cng ty, tun th cc ngha v

3 NHM CHI PH LN HNG NM

Cc chi ph hay b b st khi xc nh chi ph: - n trong s sch k ton - B phn b sai vo cc ti khon qun l chung

- B xp loi sai: bt bin thnh khng bt bin v

ngc li

- Khng tm thy trong s sch k ton

CHI PH CHT THI

Lun cao hn nhn nh ca cc nh qun l, kinh doanh Chi ph cht thi vt xa chi ph thi b (l

thuyt tng bng tri)

Thng tin y v chi ph thi b l rt cn thit thc hin CP ti doanh nghip

DNG TiN
c tnh dng tin: l cng c k hoch qun l thng dng 2 loi dng tin:

- Cc khon ph (chi): dng tin ra, mang du

- Cc khon thu : dng tin vo, mang du +

- Dng tin rng= vo - ra

C TNH DNG TiN

DNG RA Mt ln Chi ph u t ban u (I) DNG VO + Gi tr thit b cn li sau thi gian khu hao (gi tr thanh l) Sy Doanh thu v tit kim vn hnh (B)

Hng nm

Chi ph vn hnh, thu (C)

Khc

Vn lu ng

Vn lu ng

PHNG PHP NH GI D N U T
Thm nh d n: mt yu t quan trng nh hng ch yu ti kt qu d bo ca ng tin l yu t thi gian:

Gi tr thi gian ca ng tin: 1USD hm nay

khng c gi tr bng 1USD ca 1 nm sau. Cc yu t nh hng: lm pht, ri ro, c hi u t

PHNG PHP NH GI D N U T
Chit khu dng tin: cc dng tin c d bo trong tng lai c qui v hin ti.
Gi tr tng laiFV

Gi tr hin ti PV=

(1+r)n

Gi tr tng laiFV: gi tr ca dng tin nm th n n: tng s nm vn hnh d n, tnh t thi im mc n khi kt thc r: t l chit khu Gi tr hin ti PV: gi tr ca dng tin ti thi im mc (im 0)tc l khi d n bt u

PHNG PHP NH GI D N U T
u t vi li sut 20% sau 3 nm 10.000USD s c gi tr bao nhiu? nm 1 2 Tnh ton 10.000 x 1.2 10.000 x 1.2 x1.2 Thnh tin 12.000 14.400

10.000 x 1.2 x1.2

17.280

PHNG PHP NH GI D N U T
Tnh h s chit khu: c tnh ngc li vi t l li sut. H s chit khu chn nn cn bng vi t sut hon vn mong mun ca d n T sut hon vn bao gm cc yu t: - S hon tr c bn - Bo him ri ro d n - Mt gi ca tin theo thi gian do lm pht

17.280= 1.2x1.2x1.2

10.000 Cn u t by gi

PHNG PHP NH GI D N U T
Cc ch s nh gi kh nng sinh li khi phn tch ti chnh:

Gi tr hin ti rng NPV net present value

T sut li ch/chi ph BCR benefit cost residue T s hon vn ni b - IRR interal rate of return Thi gian hon vn PB pay back value

GI TR HiN TI RNG - NPV

Gi tr hin rng: tng gi tr hin ti ca tt c cc dng tin ca mt d n, c dng vo v ra

Vic tnh ton NPV rt hu ch khi chun b ngn sch cho mt d n. Nu NPV >0 th nh u t nn tin hnh d n v ngc li khi NPV<0 khng u t, NPV cng ln cng c u tin.

t - thi gian tnh dng tin n - tng thi gian thc hin d n r - t l chit khu Ct - dng tin thun ti thi gian t C0 - chi ph ban u thc hin d n

V D NPV
Gi tr hin ti rng vi r=20% Thu nhp rng USD 6.000 6.000 6.000 H s gi tr hin ti 1/(1+0.2)1 =0.833 1/(1+0.2)2 =0.694 1/(1+0.2)3 =0.579 Gi tr hin ti 4.998 4.164 3.474 12.636 12.000 Nm 1 2 3 Tng Gi tr u t ban u

NPV

636

T SUT LI CH BCR
BCR: t sut so snh gia tng gi tr hin ti tt c cc dng tin vo vi tng gi tr hin ti ca tt c cc dng tin ra ca d n BCR=B/C BCR>1: d n c li BCR=<1: khng c li

Tnh chit khu theo thi gian

PV (Present Value): Gi tr dng tin thi im gc, tc l lc bt u d n FVt (Future Value): Gi tr dng tin trong nm t r: T l chit khu (thng tnh theo li sut ngn hng) t: S nm t khi bt u d n

THI GIAN HON VN

Thi gian cc dng tin tng lai d tnh c th hon li c dng tin u t ban u. S dng ch yu nh gi cc u t v thit b khi thi gian hon vn ngn (1-3 nm) v khng cn thit phi dng n cc phng php nh gi chi tit hn.

T sut vn ni ti (IRR):
IRR l t l khu tr c s dng trong tnh ton ngun vn quy gi tr thun ca dng tin hin ti ca mt d n c th v 0. Hiu mt cch chung nht, t l hon vn ni b cng cao th kh nng thc thi d n l cng cao.

IRR cn c s dng o lng, sp xp cc d n c trin vng theo th t, t khin cho cng ty c th d dng hn trong vic cn nhc nn thc hin d n no.
Nu gi nh rng tt c cc yu t khc ca cc d n l nh nhau th d n no c t sut hon vn ni b cao nht th d n c th c u tin thc hin u tin. IRR i khi cn c gi l t sut hon vn kinh t ERR (economic rate of return)

Cch tnh: a). S dng phng php ni suy bng cch d nghim : IRR = R1 + ( R2 - R1 ) x { NPV1/ ( NPV1 + I NPV2 I )} *Trong : _ R1 : Mc li sut m ti lm cho NPV1 > 0 _ R2 : Mc li sut m ti lm cho NPV2 < 0 ( V ti R2 lm cho NPV2 m, nn khi a vo cng thc tnh ta ly tr tuyt i I....I ) b). tnh trong Excel .

BI 4
LP H S VAY VN CHO D N CP

LP H S VAY VN CHO D N CP
Cc n v cho vay: - Ngn hng thng mi (tn dng thng mi) - C ng (cp vn c phn khng li) - Cc cng ty cho thu ti chnh - Qu ti chnh - Qu pht trin (vay tn dng vi li sut u i v tr cp)

LP H S VAY VN CHO D N CP
QUI TRNH TH TC XIN VAY VN -Xin vay vn: Bn i vay chun b cng xin vay vn v cung cp thng tin Thi hn ny do bn i vay kim sot - Ph duyt khon vay Ngn hng thm nh n xin vay vn v t cc iu khon.

LP H S VAY VN CHO D N CP
Cc yu cu ca ngn hng: - Th tc: in y thng tin xin vay vn Cc ti liu b sung y theo yu cu (ti khon, k hoch) - Ti chnh: K hoch tr n Minh chng tnh kh thi v kinh t Vt k qu

LP H S VAY VN CHO D N CP
Nhng thng tin c bn chng minh kh nng tr n ca cng ty Bo co ti chnh 3 nm trc: bn cn i k ton, bo co kt qu hot ng kinh doanh, bn thuyt minh bo co ti chnh. Cc bo co ti chnh d bo cho 1-3 nm tip theo (bng cn i k ton, d bo dng tin, d bo thu nhp) Chng nhn ca ngn hng v qu tn dng Lch s thanh ton cc khon vay v cho thu ti chnh khc. B sung thng tin c bn v kinh doanh: nng lc kinh doanh, nng lc qun l ca c s, uy tnh ca gim c cng ty

LP H S VAY VN CHO D N CP
Khi mun vay vn, cng ty cn: - Thu thp cc thng tin v nhng phng cch cho vay trong cc nm qua ca cc ngun vn tim nng - Xem xt ng c thc y vic cho vay ca ngun cp vn khi chun b xin vay vn - D on trc cc nh cu thng tin cho cc ngun vn cp

LP H S VAY VN CHO D N CP
Ngn hng s nh gi: - Kh nng tr n ngn hn ca doanh nghip - Liu doanh nghip c kh nng tr cc khon n di hn khi o hn khng? - Kh nng sinh li d kin trong tng lai Nhng thng tin ngn hng yu cu: - Thng tin lin quan n d n u t: Th trng, cht lng, gi tr sn phm Phng n cng ngh, a im, thit b Tnh kh thi cung cp nguyn vt liu, thit b, c s h tng Tc ng th trng v cc gii php phng trnh Kh nng sinh li thng qua cc ch s Phng n tr n vn vay, ngun, iu kin

LP H S VAY VN CHO D N CP
Trnh n xin vay vn: Ngi i huy ng vn vn xc nh xem ngi cho vay c th quan tm n vn g nht (ng c v mc ch ca ngi cho vay) Ngn hng thuwong mi quan tm u t c li Ngn hng, qu pht trin quan tm n tng trng kinh t, to vic lm v i mi cng ngh Chng trnh mi trng ca cc c quan chnh ph nhm t c cc mc tiu mi trng.

LP H S VAY VN CHO D N CP
Trnh n xin vay vn: - H s nn tp trung gii trnh (ngn hng thng mi) Kh nng tng hiu qu t c do u t linh hot ca cng ty cao hn ng ph nhanh vi nhng thay i tng lai v qui nh mi trng. m bo tnh cnh tranh ca cng ty T l sinh li trn vn u t

LP H S VAY VN CHO D N CP
Trnh n xin vay vn: H s nn tp trung gii trnh (chng trnh mi trng ca chnh ph) Tim nng ci thin mi trng do d n mang li Kh nng s dng d n nh l mt d n trnh din

D nh ca cng ty tm thm khon vay tng ng vi cc

khon cp vn khng hon li.

LP H S VAY VN CHO D N CP
Ni dung chnh ca b h s xin vay vn cho nhng d n thng thng gm nhng phn chnh sau: 1. D n u t: - xut vay vn - Hp ng s b - Hp ng vi cc nh cung cp thit b - Cc yu cu v gii ngn - Cc kin ca cc chuyn gia v CP, tit kim nng lng - Thc hin d n v ti liu lin quan

LP H S VAY VN CHO D N CP
Ni dung chnh ca b h s xin vay vn cho nhng d n thng thng gm nhng phn chnh sau: 1. Phn tch thi gian cn thit cho vic thc hin v pht trin d n u t: Tn quc gia Tn d n Ngnh Tc dng ca d n ti mi trng Thi gian thc hin d n Tng kinh ph thc hin d n Tng gi tr d kin vay ngn hng H s hon vn ni b C quan phi hp t vn (nu c)

LP H S VAY VN CHO D N CP
1. Cc thng tin chung: Gii thiu v doanh nghip Cc thng tin k thut Nng lc sn xut ca cng ty Cc ch s ti chnh ca cng ty 2. M t d n: M t cc qui trnh cng ngh lin quan n sn phm Hin trng mi trng v cc yu t tch cc t d n mang li M t cc hot ng ca d n

LP H S VAY VN CHO D N CP
3. Chi ph d n - Phi thng k tt c cc chi ph lin quan: chi ph mua thit b n n chi ph lp t, nhn cng. - a ra lch chi tr cc khon vay ngn hng
Thi gian Khon vay Tr li sut Phn thanh ton Tng gi tr thanh ton

LP H S VAY VN CHO D N CP
4. Thc hin d n - Ban qun l d n: thnh vin, ngi iu phi, cc bo co k thut v ti chnh s c kim sot v qun l nh th no? - Hi ng thc hin d n: tn v chc danh cc thnh vin (t vn, ban lnh o cng ty) - Tin trnh thc hin d n - Bng tng kt: u t, tit kim, thi gian hon vn - Bng cn i ti sn, bng phn tch hot ng sn xut, kinh doanh

LP H S VAY VN CHO D N CP
Ni dung xin vay vn d n CP

1.Bi cnh 2.M t cng ty 3.nh gi CP 3.1 Lit k cc c hi CP: cc gii php qun l ni vi, cc gii php u t vn vi mc trung bnh, cc gii php cn u t ln 3.2 Lit k cc gii php thc hin km vi nh gi v mi trng, nng lng hoc nh gi v kinh t. 4. Nghin cu tnh kh thi CP

LP H S VAY VN CHO D N CP
Ni dung xin vay vn d n CP 8. Trin khai d n 5. Mua thit b 8.1 Lp k hoch v gim st 6. Phn tch u t trin khai d n 6.1 Tnh PB, NPV, IRR 8.2 Theo di tin 6.2 Phn tch ri ro 6.3 Phn tch nhy 6.4 Xem xt chung 7. Phn tch tim lc kinh t ca cng ty 7.1 Bo co l-li 7.2 Bng cn i ti sn 7.3 phn tch cc h s kinh t 7.4 Xem xt chung

LP H S VAY VN CHO D N CP
cng d n CP 1.Trang b d n 2.Bi cnh 3.M t d n 4.Chi ph cho d n 5.Sc khe v an ton ngh nghip 6.Phn tch nhy 7.Phn tch ri ro 8.Trin khai d n 9.Ph lc: bng tm tt, s t chc cng ty, bng cn i ti sn, bo co l-li

LP H S VAY VN CHO D N CP
Qun l v kim sot vn sau khi c vay: 1.Mc tiu 2.m bo tr tin y v ng hn 3.Trnh b tch thu ti sn th n 4.Tun th cc iu kin hp ng vay 5.Xy dng nim tin v mi quan h tt vi ngn hng 6.Qun l giai on thc hin 7.Vt m bo cho khon vay 8.Cc iu khon khc ca hp ng 9.Thng tin ti chnh nh k 10.Bng chng v qun l ni vy tt 11.Thng bo thng xuyn n ngi cho vay

CC QU H TR D N CP
- Qu GTON c thnh lp theo quyt nh s 5289/Q-UB-KT ngy 14/9/1999 ca UBND TP - Qu xoay vng c thnh lp theo quyt nh 1339/Q-UB ngy 7/3/2001 ca UBNDTP - S Ti nguyn mi trng l c quan thng trc ca hi ng qun l qu - c y thc cho qu u t pht trin th TP.HCM qun l

MC CH CA QU GTON
- To s ci thin ng k tnh trng nhim mi trng t hot ng

sn xut trn c s p dng phng php CP v x l cui ng

ng. - Nh nc khuyn khch h tr doanh nghip tun th qui nh v bo v mi trng - To tin cho doanh nghip thc hin ISO9000 v ISO14000 theo xu th hi nhp

NGUN VN
- Qu GTON: vn ban u 1triu USD, c b sung 10 t ng trong

qu trnh hot ng vo nm 2003

- Qu xoay vng: nh nc vay t ADB tng ng 2,5 triu USD cho qu u t v pht rin th vay li

I TNG CHO VAY

- Cc doanh nghip thuc mi i tng thnh phn kinh t c

nhim mi trng cn phi khc phc

- Cc doanh nghip thc hin chng trnh di di ca thnh ph

IU KIN CHO VAY

i vi qu GTON

- Li sut: 0%/nm. Ph qun l vn y thc 0,84%/nm

- Thi gian cho vay ti a: 5 nm, trong c 1 nm n hn tr vn - Ti sn th chp: ti thiu bng 80% tng mc vn vay gm: nh xng, xe t, ti sn hnh thnh t vn u t i vi cc hng mc x l nhim cui ngun.

IU KIN CHO VAY

i vi qu xoay vng

- Li sut c nh: 4%/nm

- Thi gian cho vay ti a: 7 nm (1 nm tr vn) - Ti sn th chp: ty tng trng hp - C cu vn: 15% i ng cua doanh nghip, 15% t qu TPTT, 70% vn vay t ADB

PHN TCH U T TI CHNH TRONG CP

KHI NiM XC NH V NH GI CHI PH LP H S VAY VN CHO D N CP

CC KHI NiM C BN
u t l g? C 2 bc u t: nh u t, ngi cho vay tin hnh u t ti chnh vo cng ty, sau cng ty dng tin u t vo d n c th

CC KHI NiM C BN
Cc loi hnh in hnh ca d n u t: Duy tu bo dng Ci tin Thay th M rng sn xut An ton Mi trng V cc loi u t khc

CC KHI NiM C BN
Hnh thc u t cc dng trn: u t d n CP: bt u t cc gii php t tn chi ph, n cc u t i hi chi ph cao. u t cc gii php x l cui ng ng (thng i hi chi ph cao, tn km)

XC NH V NH GI CHI PH
CC YU T RA QUYT NH K thut T chc Ti chnh

XC NH V NH GI CHI PH
Phn tch u t: l qui trnh trong mi t chc, cng ty cn lm nhng vic sau: - Phn tch kh thi v la chn gii php u t - Quyt nh phn b ngun vn hin c cho cc d n khc nhau nh th no - Quyt nh xem c cn vn b sung khng?

XC NH V NH GI CHI PH
CC BC PHN TCH TI CHNH Xc nh nh gi chi ph v c tnh dng tin (chi ph u t ban u, chi ph vn hnh, chi ph tit kim tng nm, cn thc hin nh gi v phn b cc khon mc thch hp v quan trng m d n tc ng n) nh gi kh nng sinh li ca d n

XC NH V NH GI CHI PH
3 NHM CHI PH LN HNG NM Chi ph u t cho sn xut Chi ph qun l cht thi Chi ph t hu hnh (chi ph n) Cc chi ph thng b b st: - n trong s sch k ton - B phn b sai vo cc ti khon qun l chung - B xp loi sai (bt bin thnh khng bt bin v ngc li) - Khng tm thy trong s sch k ton

XC NH V NH GI CHI PH
Chi ph qun l cht thi: - Thng cao hn nhn nh ca nhng nh sn xut kinh doanh - Chi ph cht thi vt xa chi ph thi b Ci thin thng tin v chi ph cht thi c th l mt ng lc cho vic thc hin CP ti doanh nghip

XC NH V NH GI CHI PH
L thuyt tng bng tri Tng bng chi ph

Phn chm: Chi ph cht thi tim n

XC NH V NH GI CHI PH
C TNH DNG TiN Dng tin c 2 loi: - Cc khon chi ph: dng tin ra (mang du -) - Cc khon thu nhp: dng tin vo (mang du +) - Dng tin rng = dng tin vo dng tin ra
Dng ra Mt ln Chi ph u t ban u (I) Dng vo + Gi tr thit b cn li sau thi gian khu hao (Sy)

Hng nm Khc

Chi ph vn hnh, thu (C) Doanh thu v tit kim vn hnh (B) Vn lu ng Vn lu ng

PHNG PHP NH GI D N U T
Thm nh d n: yu t quan trng nh hng ch yu ti kt qu d bo ca ng tin l yu t thi gian Gi tr thi gian ca ng tin thay i do lm pht, ri ro hoc c hi u t (1 ng hin ti so vi tng lai)

PHNG PHP NH GI D N U T
Qui i dng tin tng lai v gi tr hin ti
Tnh li sut: nu by gi c 10.000 gi vi li sut l 20% th sau 3 nm nhn c gi tr l bao nhiu?

Nm th

Li sut

Kt qu

1
2 3

10.000 x 1.2
10.000 x 1.2 x 1.2

12.000
14.400

10.000 x 1.2 x 1.2 x 1.2 17.280

PHNG PHP NH GI D N U T
Chit khu dng tin
V d: nu bn mun sau 3 nm bn c 17.280 th by gi phi u t bao nhiu? 17.280 / 1.2 x 1.2 x 1.2 = 10.000 Ni cch khc: 17.280 sau 3 nm c gi tr hin ti l 10.000

Gi tr hin ti (PV)= gi tr tng lai (FV)/ (1 +r)n

r: t l chit khu n: tng s nm vn hnh d n, tnh t khi bt u n khi kt thc d n

BI 5
KIM TON PHC V D N CP

KIM TON MI TRNG NHM NGN NGA NHIM V SN XUT SCH HN (Environmental Auditing)

Ni dung
Khi nim kim ton; Phn loi kim ton;

Cc bc tin hnh kim ton gim thiu cht thi nhm ngn nga nhim v sn xut sch hn.

Khi nim kim ton cht thi

Theo EPA
Theo Cc bo v mi trng M Kim ton mi trng l phng php nh gi c lp, c h thng, theo nh k v xem xt c mc ch cc hot ng thc tin ca n v sn xut c lin quan n vic p ng cc yu cu v mi trng;

Khi nim kim ton cht thi

Theo ISO
T chc Quc T v Tiu Chun Ha (ISO) Kim ton mi trng nh mt h thng, qu trnh xc minh ti liu khch quan ang tn ti v c lng bng kim ton xc nh r nhng hot ng mi trng, nhng s kin, nhng iu kin, nhng h thng qun l, hoc nhng thng tin v vn ny c thch ng vi tiu chun kim ton v thng bo nhng kt qu ny ti khch hng.

Phn loi kim ton

Kim ton vic chp hnh cc nguyn tc (Compliance
Audits)

Kim ton h thng qun l mi trng (Environmental

Management System Audits EMS Audits)

Kim ton gim thiu cht thi hay kim ton ngn nga nhim (Waste Minimization Or Pollution Prevention
Audits)

Kim ton cc n v qun l cht thi (Waste Management Contractor Audits), nh gi gi tr bt ng sn (Property Transfer Or Liability Definition Audits), Kim ton xc dnh ri ro (Risk Definition Audits).

Phn loi

Kim ton vic chp hnh cc nguyn tc

Nhu cu i hi phi tun th cc nguyn tc mi trng ngy cng ln, ci gi phi tr cho vic khng thc hin cc nguyn tc ny ngy cng cao, lm cho cc n v sn xut khng cn c hi lnh trn;

Mc ch: xc nh nhng i hi c trng c

tnh nguyn tc l phi chp nhn, tm hiu xem nhng hot ng no c chp nhn v xc nh nhng vi phm c th xy ra ng lc c bin php i ph trc.

Phn loi

Kim ton h thng qun l mi trng

Kim ton l nh gi h thng qun l mi trng (EMS), nhm xem xt n v c thit lp mt h thng qun l vic tun th cc nguyn tc hay khng, hot ng cha, c s dng ng n cha; Kim ton EMS pht hin nhng sai lm mang tnh h thng c kh nng xy ra m t thn cc sai lm c th c lin quan nhng vn nn mi trng sau ny; Cc doanh nghip phi tin hnh Kim ton EMS theo mt h tiu chun thng nht l ISO 14000.

Phn loi

Kim ton gim thiu cht thi hay kim ton ngn nga nhim
Gim thiu cht thi bao hm 02 khuynh hng: gim khi lng cht thi v mc nhim hay gim nng cht nhim c trong cht thi; Kim ton gim thiu cht thi l giai on tin cho cng tc nh gi, hoch nh cng tc ci tin quy trnh sn xut, tng cng cht lng sn phm, gn vi SXSH v tng n v sn xut; Cng tc kim ton gim thiu cht thi phi c trin khai v duy tr thng xuyn cng vi tin trnh sn xut t nhng li ch v kinh t v hiu qu trong cng tc BVMT.

Cc bc tin hnh kim ton cht thi nhm ngn nga nhim v SXSH
Tin trnh kim ton bao gm nhiu giai on trong c th chia thnh 3 giai on chnh sau:

Giai on 1: Lp k hoch kim ton Giai on 2: Kim ton ti hin trng Giai on 3: nh gi kim ton v lp bo co

Giai on 1

Lp k hoch kim ton (tt)

Cng tc lp k hoch kim ton bao gm nhng ni dung chnh sau: S rng buc i vi cp lnh o; Xc nh mc tiu v yu cu; Tnh chnh xc v cn thit phi bo mt thng tin; T chc chng trnh kim ton; Thnh lp i ng cc chuyn gia kim ton; Thu thp thng tin trc khi kim ton hin trng; Bng cu hi kim ton; Lch hot ng.

Giai on 2

Kim ton ti hin trng

nh hng cng vic; Xem xt h s ti liu; Ly mu d liu; Thanh kim tra ti hin trng; Kim tra cc kho/thit b lu tr.

Giai on 3

nh gi kim ton v lp bo co
D liu kim ton c nh gi trong sut 2 giai on ti hin trng: Ln u: di dng thng tin phn hi trc tip khi kim ton vin thu thp thng tin; Ln sau: khi nhm kim ton thc hin phn tch ton din sau khi hon thnh cc cuc thanh kim tra, phng vn v xem xt h s. Vic nh gi d liu cng l mt tm hiu cho vic lp bo co bng vn bn sau ny trc khi nhm kim ton ri khi hin trng.