14 Bhld San Xuat Sach Hon

8/2/2019 14 Bhld San Xuat Sach Hon

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TRNG AI HOC TON C THANGKHOA MOI TRNG VA BAO HO LAO ONG

----------

MON HOC

SAN XUAT SACH H

CLEANER PRODUCTION


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CLEANER PRODUCTION TRNG H TN C THNG

KHOA MI TRNG V BO H LAO NG

SN XUT SCH HNCLEANER PRODUCTION

(CP)

GV. ThS TrnThNguytSng


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MC TIU MN HC

Cung cp cho sinh vin kinthcvmt trongnhnggii php ngnnga nhimangckhuyn khch p dngti cc doanh nghip.

Sinh vin c khnng xc nh cc chi CPcho doanh nghip v ln khoch tchcdn CP


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NI DUNG MN HC

Chng1. GII THIU V SN XUTSCH HN

Khi nimv pht trinbnvng

Khi nimvSnxutschhn

Li ch caSnxutschhn

Cc ro cnSnxutschhn KthutSnxutschhn

Hintrng p dngSnxutschhn trn th

gii v Vit Nam


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NI DUNG MN HC

Chng2. PHNG PHP LUN NH GI CP

Giithiuvphng php lunnh gi Snxutschhn

Bc 1 : Btu Bc 2 : Phn tch ccbc cng ngh

Bc 3 : xut ra cc chiSnxutschhn

Bc 4 : Lachn cc chiSnxutschhn Bc 5 : Thchin

Bc 6 : Duy tr snxutschhn


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NI DUNG MN HC

Chng

3 :

PHN

TCH

V

U

T

TI

CHNH

TRONG

CP

Phn tch ut cho cc gii php Snxutschhn

Cc khi nimcbnvd n ut, dng tin, gi trthi gian

catiu, Xc nh v nh gi cc chi ph

Ccphng php nh gi d n ut

Lphsvay vn cho cc d n Snxutschhn

Quy trnh thtc xin vay vn Lphsvay vn

Cc nguncpvn cho cc d n SXSH


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NI DUNG MN HC

Chng4. CN BNGVTCHTV NNGLNG Cnbngvtcht

Cnbngnnglng

Bi tp

Chng5. XY DNGBO CO NHGI CP Giithiu

Tng quan vsnxut

nh gi

Phn tch nguyn nhn v cc gii php Snxutschhn Lachn cc gii php Snxutschhn

Thchin

Duy tr Snxutschhn


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BI 1

GII THIU V KHI NIM

KHINIM

MCCH NGHA

NI DUNG THCHIN CP


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SXSH la viec ap dung mot cach co hethong cac bien phap phong nga trong cac

quy trnh san pham hoac dch vu nham muctieu tang hieu qua tong the.

Giup cai thien tnh trang moi trng, tietkiem chi ph, giam rui ro cho con ngi vacho moi trng.

KHAI NIEM


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Tren thc te SXSH co ngha la:

Tranh hoac giam bt lng chat thai c san xuatra;

S dung co hieu qua cac nguon nang lng vangyen 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, giamchi ph va tang li nhuan.


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Nguyen tac canh giac: Nguyen tac phong nga khongch n gian la lam the nao e khong vi pham phapluat, ma con co ngha la bao am e ngi lao ongc bao ve, khong b mac cac chng benh nghnghip, hoac nha may tranh c nhng ton hai khong

ang co.


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Nguyen tac phong chong: co tam quan trong khongkem, ac biet trong cac trng hp mot san phamhay mot quy trnh cong nghe c s dung lai chnh

la nguyen nhan gay ra nhng ton hai ve mat moitrng. Nguyen tac phong chong c s dung nham tao ra

nhng thay oi ngay t nhng khau au tien cua hethong san xuat hoac tieu dung.Ban chat phongchong cua SXSH oi hoi phai co cach tiep can mitrong khi can nhac cac mau san pham, nhu cau tieudung, cac mo hnh tieu thu nguyen vat lieu, va thc

te la oi hoi phai co cach tiep can hoan toan mi oivi toan bo c s vat chat cua hoat ong kinh te


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Nguyen tac tch hp:Tch hp la viec ap dung mot cach nhn tong

hp cho toan bo chu trnh san xuat va phngphap cho viec thc hien y tng nay thongqua 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 moitrng, qua nhieu ranh gii khac nhau cua hethong.


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nh gi sn xut sch hn l mt cng cc 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 phtsinh?

Lm th no gim thiu cc cht thi vpht thi trong doanh nghip.


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SXSH co vai tro ac biet quan trong tai cac nc angphat trien va cac nc co nen kinh te chuyen oi v taicac nc nay, viec tieu thu nguyen vat lieu va nang

lng tai cac x nghiep con mc tng oi cao.

TI SAO PHI C SXSH?

gim nhim MT sd hiuquNVLiu

tiu ha QTSXchi ph SX gim

mbo AT -VSL p dng CP


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NHNG LI CH CP MANG LIvmtqun l

QUN L

Thi gianbiuKhoch ngn sch

Nhn tiVtlciukin lm vic

Nghav php l

tin cy cao hnGimbt

SdnghiuquhnCitin


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Li ch cua SXSH la g?1. Cai thien tnh trang moi trng2. Giam chi ph tong the3. Tang nang suat

4. Tang li the so sanh5. Moi trng lien tuc c cai thien


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SXSH co the tao ra en nhng cai thien ve moitrng ma cac van ban phap quy khong bao trumhet, v du: Lam tang tnh hieu qua cua viec sdung nc hoac nang lng, giam thieu chat thai,

giam lng nguyen vat lieu oc hai c a vaos dung, giam mc s dung cac nguon tainguyen, duy tr chat lng at trong, giam mc onhiem do hieu ng nha knh. SXSH con giup cai

thien ieu kien lam viec va bao ve tot hn chatlng nc va khong kh.

Cai thien tnh trang moi trng


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SXSH giup lam giam mc phat sinh chat thaimc tieu thu nguyen vat lieu, nang lng vanc. V the cac chi ph cung giam i ang ke.

Cac hoat ong bao ve moi trng khong conla nhng chi ph bo ung nh trc na. Neutnh toan mot cach tong the, th SXSH giuplam giam cac chi ph nay, nh viec giam btchi ph au vao nh chi ph cho nguyen vatlieu, nang lng, chi ph e x ly chat thai.

Giam chi ph tong the


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Hieu qua va nang suat cac hoat ong cuamot cong ty co the c cai thien bangnhieu cach thong qua ng dung SXSH

Tang nang suat


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Ap dung SXSH se lam tang li the so sanhcua cac cong ty. Cac cong ty co hien trangmoi trng tot va cac san pham ap ng cactieu chuan moi trng se co li the tren th

trng. Ly do la cho hien nay ngi tieudung ngay cang y thc ro rang hn ve van emoi trng.

Tang li the so sanh


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Co le ay la li ch quan trong nhat; apdung SXSH am bao rang moi trng ccai thien mot cach lien tuc; ieu nay chnhla yeu to can ban e at c phat trien

ben vng. Viec cong nhan rang moi hoatong eu an cha trong mnh tiem nangcho viec cai thien tnh trang moi trngcung la mot trong nhng van e khong

kem phan quan trong.

Moi trng lien tuc c cai thien


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NHNG RO CN

Cac rao can trong noi bo doanh nghiepCac can tr t ben ngoai


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- Thieu thong tin va kien thc chuyen mon. Trong ratnhieu trng hp, cac cong ty khong co u can bochuyen mon va ky nang e ap dung cac phng phapSXSH, hoac khong co u thong tin ve loai cong nghecu the. Thong thng, ho van quen ngh rang bao vemoi trng la nhng hoat ong ton nhieu tien bac.

- Nhan th ve moi trng thap;- Cac u tien ve canh tranh trong kinh doanh, cuthe 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.

Cac rao can trong noi bo doanh nghiep


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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 trongviec xac nh nhng hanh ong phu hp, th cac cong ty

a khong can phai ganh trach nhiem va viec lap kehoach quan ly thch hp cho moi trng khi cac c quanquan ly nha nc ch gi vai tro nh nhng ngi cquy 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.

CN TR BN NGOI


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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 lanhao 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 trongcong 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 motphng phap hu dung e cac cong ty co the pho bien cac thong tin vehoat 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 viSXSH.

- Hach toan moi trng: Co nhieu hnh thc hach toan moi trng c apdung vi muc ch lam giam bt vai tro thong soai cua cac he thong hachtoan tai chnh hep hoi hien nay. Hach toan moi trng hien ang c coila lnh vc co tiem nang ln trong nhng ong gop vao khong ch cacthanh tu kinh doanh, ma con ca cho phat trien ben vng.

- Cai thien ve nang suat.


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Nhng bien phap phong nga1. Quan ly nha xng tot2. Thay the au vao3. Kiem soat tot hn oi vi quy trnh san xuat4. Thay th hieu qua

5. Tai che/ tai s dung ngay tai cho oi trangthiet b6. Thay oi cong nghe7. Thay oi san pham8. S dung nang lng cohiu qu


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GII PHP CP


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Cam kt ca l nh 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 tcoc 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 cachng trnh sn xut sch hn. Cng nhn l nhng ngi ng gp ng k trong vic xc nhv 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 dngmt tip cn c h thng. Ban u, khi lm vic vi mt s phn c bn c th s l hp dn vs em li ngay cc li ch. D sao, mi quan tm ny cng s nhanh chng ngui i nu nhkhng c cc li ch bn vng lu di. Chnh v vy, cn phi c thm thi gian v n lc mbo tip cn c thc hin l c h thng v c t chc.


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CAC THU TUC CHO VIEC THC HIEN SXSH

Lap ke hoach va to chc: nhng ngi ungho SXSH co gang thuyet phuc nhng ngikhac, co vai tro chu chot trong cong ty ve s

can thiet phai co SXSH, phai thanh lap motto chc nghiem tuc e thc hien viec anhgia SXSH.


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GIAI OAN TIEN ANH GIA

La chon mot hoac mot vai cong oan cantap trung s chu y trong khi anh gia nhamanh gia.

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


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NH GI

anh gia sau cac cong oan trong iem ac la chon e co the a phng anSXSH.

Lng hoa khoi lng va thanh phan cuacac luong chat thai hoac chat gay o nhiem,

cung nh phai co nhng hieu biet rat chi tietve nguyen nhan lam phat sinh cac luongchat thai/ o nhiem nay;


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NGHIN CU KH THI

- KH THI V K THUT

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


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BI 2

PHNG PHP LUN NH GI CP


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Cc nguyn tc CP

Cc thtc CP

Phng php lunnh gi CP


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3 NGUYN TC CP

3 NGUYNTC CP

CNH GI

TCH HP

PHNG CHNG


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CC TH TC CP

LPKHOCH V TCHC

GIAI ONTINNH GI

NH GI

NGHIN CU TNH KHTHI

THCHiN- DUY TR


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Giai on ny btu t lc mthocmtsngi trongcng ty quan tm n SXSH.

Nhng ngi ng h SXSH c gng thuytphc nhngngi khc, c vai tr chcht trong cng ty vscnthitphi c SXSH, phi thnh lp mt t chc nghim tc thchinvicnh gi SXSH.

tcscam ktca ban qun l cng ty Xc nh cc cntrvgiiphp;

Xc nh cc mcch chung ca ton nh my;

Tchcmtithc thi dn.

LPKHOCH V TCHC


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Lachnmthocmt vi cng oncntp trung s ch trong khi nh gi nhmnh gi, nh r, v mc cth, thchin ngay ccphng n SXSH.

Xc nh v nh gi timnng SXSH cp ton xnghip

.Phithchinviclit k ttcnhngphng n c thddng xc nh, ng thia ra nhngd tnh ban uvcc chi phcavic pht sinh chtthi

GIAI ONTiNNH GI


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Lachnmthocmt vi cng oncntp trung s ch trong khi nh gi nhmnh gi, nh r, v mc cth, thchin ngay ccphng n SXSH.

Xc nh v nh gi timnng SXSH cp ton xnghip

.Phithchinviclit k ttcnhngphng n c thddng xc nh, ng thia ra nhngd tnh ban uvcc chi phcavic pht sinh chtthi

GIAI ONTINNH GI


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Chng minh c tnh kh thi ca miphng n, c tgic kthut, kinh t, mi trng.

Mc chi tit ca cc nghin cu kh thi cn c xcnhda trn tnh chtcamiphng n

NGHIN CU TNH KH THI


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ban hnh cc gii php mborng SXSH sctiptc p dng.

\Cc ktquc mong iti pha ny l:

- p dng ccbin php phng ngakh thi

- Gim st v nh gi tintc

- Btuthchin cc hotng SXSH.

THCHINDUY TR


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YU CU V S THAM GIA

Cam ktca lnh o: Mtchng trnh SXSH thnh cng l chngtrnh c s cam ktmnhmt pha lnh o. Chng trnh ny yu cu

s tham gia v gim st trctipcngnh thi nghim tc cphnnh qua hnh ng, chkhng chtrong li ni.

S tham gia ca cng nhn: Cn b gim st v vn hnh cnphi

tham gia mt cch tch cc ngay tthiim ban ucachng trnhSXSH.

Cng nhn l nhngnginggp ngktrong vic xc nh v thchin ccgii php SXSH.



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TiPCN C H THNG

Mcch: CP trnn c hiuqu vbnvngGii php: tipcn c hthng v c tchc

Bc 1: Khing


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Nhimv 1: Thnh lpi SXSHNhimv 2: Lit k cc bc cng nghNhimv 3: Xc nh cc qu trnh gy lng ph

Bc 2: Phn tch cc bc cng ngh

Nhim v 4: S cng ngh sn xutNhim v 5: Cn bng vt cht v nng lngNhim v 6: Tnh ton chi ph theo dng thiNhim v 7: Xc nh nguyn nhn gy thi

Bc 4: Lachn cc gii php SXSHNhimv 10: Lunchngkh thi vkthutNhimv 11: Lunchngkh thi v kinh tNhimv 12: Cc kha cnhv mi trngNhimv 13: Lachn cc gii php thchin

Bc 5: Thchin SXSHNhimv 14: ChunbthchinNhimv 15: Thchin cc gii php SXSHNhimv 16: Gim st v nh gi ktqu

Bc 6: Duy tr SXSHNhimv 17: Duy tr cc gii php SXSH

Bc 3: xut cc chi SXSHNhimv 8: Hnh thnh cc chi SXSHNhimv 9: Sng lc cc chi SXSH


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Giai on 1 - Khing

Mcchca giai on ny l lpkhoch v tchckim tonSXSH.

Nhimv 1: Thnh lp nhm SXSH (hay nhm kim ton gimthiuchtthi)

- Thnhphnin hnh camt nhm cng tc SXSH nn bao gmidinca:

Cp lnh o doanh nghip

Ccbphnsnxut

Bphn ti chnh, vtt,bphnkthut

Cc chuyn gia SXSH


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


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Nhimv 2: Lit k cc cng onca qu trnhsnxut

- Tng quan ttc cc cng on bao gm snxut, vnchuyn,boqun,...

- Ch n cc hotng theo chu k

Vd cc qu trnh lmsch

- Thu thpsliu xc nhnhmc (cng sut, tiu th nguynliu, nc, nnglng,...)

Nhim v 3: Xc nh v chn ra cc cng on


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Nhimv 3: Xc nh v chn ra cc cng ongy lng ph

nh gi dinrngttc cc cng onca qu trnh snxutvlngchtthi, mc tc ngn mitrng, cc chiSXSH dkin, cc li ch don.

- bc ny, vic tnh ton cc nhmc (benchmark) l rtcn

thitnh: Tiu th nguyn liu: tn nguyn liu/tnsnphm

Tiu thnnglng: kWh/tnsnphm

Tiu thnc: m3nc/tnsnphm

Lngncthi: m3 ncthi/tnsnphm

Lng pht thi kh: kg/tnsnphm,...

Nhim v 3: Xc nh v chn ra cc cng on


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Nhimv 3: Xc nh v chn ra cc cng ongy lng ph

Cc nhmc thu c khi so snh sbvi cc cng ty khc vvi cng nghttnhthin c (BAT = Best Available Technology)

s cho php c tnh timnng SXSH canvkim ton.

- Cc tiu ch xc nhtrng tm kim ton:

Gy nhimnng (nhmcncthi/pht thi cao)

Tntht nguyn liu cao, tntht ha cht

nhmc tiu th nguyn liu/nnglng cao

C sdng cc ha chtchi

clachnbias cc thnh vin trong nhm SXSH

Giai on 2 - Phn tch cc cng on


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Giai on 2 - Phn tch cc cng onNhimv 4: Chunbs dng ca qu trnh snxut

Lp ra mts dng giithiu cc cng onca qu trnh lachn (trng tm kim ton) nhm xc nh ttc cc cng on vngun gy ra chtthi.

Victhitlps chnh xc thng khng d, nhngli l nhimvrt quan trngquytnhns thng sutca qu trnh.

Nguyn liu:


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............. kg

.............. m3

Cng on 1

Cng on 2

Cng on n

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

Nnglng........kW

Cc ph gia:

........... kg

........... kg

........... kg

Ncthi .........m3

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

.............. kg

Pht thi..........kg

Nhitthi ....... kW

Chtthirn:

.......... kg

.......... kg

.......... kg

Sn phm:

............. kg

............. m3

Khch hng

Dng vo (Input) Dng ra (Output)


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hi


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Nhimv 5: Lp cn bngvtcht v nnglng

Cn bng cho ton bh thng hay cn bng cho tng cngon thm ch tng thitb; cn bng cho ttcvtcht haycnbng cho tng thnhphn nguyn liu

Vdnh cn bngnc trong cng nghipgiy, cn bng

du trong cng nghipdu c, cn bng crom trong cngnghipthuc da

- Cc ngunsliu sau l cnthit:

Bo co snxut

Cc bo co mua vo v bn ra Bo co tc ng mi trng

Cc octrctiptich.

Nhi 5 L b h l


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Nhimv 5: Lp cn bngvtcht v nnglngLu

Cc sliuihiphi c tin cy, chnh xc v tnh idin.

Khng cb stbtk dng thi quan trng no nh pht thi kh,

snphmph,...

Phikim tra tnh thngnhtca cc nvosdng

Nguyn liu cng t v chi, cnbng cngphi chnh xc

Kim tra cho c th gip tm ra nhngim mu thun.

Trong trnghp khng thoc, hy c tnh mt cch chnh

xc nht.


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Giai on 3 - xut cc chiNhimv 8: Xy dng cc chigimthiuchtthi

Sng no, kinthc v tnh sng toca cc thnh vintrong nhm,

Tranh th kint cc c nhn bn ngoi nhm (ngi lmviccc dy chuyn, cc nh cung cpthitb, cc kst

vn,...) Kho st cng ngh v thu thp thng tin v cc nhmct

cc cs nc ngoi.

Phn loi cc chi GTCT cho mi qu trnh/dng thi vo

cc nhm gii php


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Giai on 3 - xut cc chi

Nhimv 9: Lachn cc chi c ththchinc Cc chi SXSH ra trn c sng lcloii cc

trnghp khng thct. Qu trnh loibphingin,

nhanh v dhiu, thngchcnnh tnh.- Cc chisc phn chia thnh:

Chikh thi thy r, c ththchin ngay

Chi khng kh thi thy r, loib ngay

Cc chi cn li - sc nghin cu tnh kh thi chi tit

hn.


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Giai on 4 - Lachngii php


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g p p

Nhimv 11:nh gi tnh kh thi v kinh t

Thu thpsliuv:

o Cc chi phut (thitb, xy dng/lpt, hunluyn/o

to, khing, ngngsnxut,...)

o Chi phvn hnh

o Cc khontitkim/thu li (v tiu th nguyn liu, cng lao

ng, tiu thnnglng/nc, bn cc snphm,...) Lachn cc tiu chnh gi v kinh t

Tnh ton kinh t.

Kha cnh an ton v sckhenghnghip


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Nhimv 12: nh gi kha cnh mi trng

nhhng ln slng v c tnh ca cc dng thi Nguy cchuyn sang mi trng khc

Tc ng mi trngca cc nguyn liu thay th

Tiu thnnglng.

Nhngtiuchcithinmi trng:

Gimtnglngcht nhim

Gimc tnh ca dng thi hay pht thi cn li

Gimsdng nguyn liu khng ti to hay chi Gim tiu thnnglng


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Nhimv 13: Lachngii php sthchin

Kthp cc ktqunh gi kh thi vkthut, kinh t, mi

trng

Phng php lytng c trngs

Giai on 5 - thc thi gii php


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g p pNhimv 14: Chunbthchin

Khoch hnh ng (action plan)

Cc hotng g sctin hnh? Cc hotngphitin hnh nhth no?

Cc ngun ti chnh v cc nhu cuv nhn lctin hnh

Ai schu trch nhimqun l cc hotng?

Gim st cc citinbng cch no?

Thi gianbiu?

Vdvigii php thay ithitb, cc ni dung chunbcthgm :

Ghi ra cc tnh nngkthutchi titcathitb Chunbmtkhoch xy dngchi tit

So snh v lachnthitbtcc nh cung cp khc nhau

Lpkhoch thch hpgimthiuthi gian lpt

Giai on 5 - thc thi gii php


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g p p

Nhimv 16: Gim st v nh gi ktqu

Tm ra cc nguyn nhn lm sai lch

So snh ktqutrc v sau khi thchingii php SXSH v tiu th

nguyn liu, nnglng, s pht sinh chtthi,...

Giai on 6 - Duy tr gii php


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y g p p

Nhimv 17: Duy tr cc gii php gimthiuchtthi

Thng thng trong cc lnhvcnhqun l ni vi hay tiu ha

qu trnh, ngi lao ngthng hay c xu hngquay trlivi

cc hotngv gy lng phnu khng thng xuyn to ra ng

cduy tr cc hotngcitin. Mtsbin php c thbom

cho ngi lao ngtiptc tham gia v cc thnh tutcnh

tinthng,bng khen, ...

Giai on 6 - Duy tr gii php


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y g p p

Nhimv 18: Tiptc xc nh v chn ra cc cng on gy

lng phTrong khi angcithinhotng mi trungca qu trnh lng

phlachn,philachn qu trnh mi lm trng tm choqu trnh kim tan SXSH tip theo.

Trng tm kim ton milachnsli l itngca cc nhimvbtut giai on 2


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KHI QUT VTTNGCP

Thigian laudaiPhongnga

Qui mo tongthe thong nhatkh-nc-at

Chienlc ve

Sanpham

Cac qua trnhsan xuat

Giam ruiro

Conngi

Moitrng

SANXUATSACH


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BI 3

CN BNG VT CHT V NNG LNG


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CN BNG NHIT1.Cnbng 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


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Ccphng trnh chy trong qu trnh t:

2C+O2 2CO + 2430kcal/kg

C+ O2 CO2 + 8084kcal/kg

2H2+O2 2H2O+28992kcal/kg

S+O2 SO2+2224kcal/kg

1 tndu FO sinh ra 3 tn CO21 tn than sinh ra 1,87 tn CO2

1 tn LPG sinh ra 3 tn CO2


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Tl ha hiL lnghi sinh ra trn mtnv nhin liucsdng.

Mtstl ha hiin hnh nh sau:- L hit than lm vicp sut 10bar: 6

- L hitdu lm vicp sut 10bar: 13

t 1 tn than sinh ra 6 tnhinc, t 1 tndu cth sinh ra 13 tnhinc.

C G C G G


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Hiusut l hi

Phntrmnnglng (nhitlng) csdnghiuqu sinh ra

hinc.

C 2phng php xc nhhiusut l hiPhng php trctip

Phng php gin tip



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Phng php trctipHiusut l hi = Mh (Hh) 100 /mnlqnl

Mh: lnghi sinh ra kg/h

mnl: lng nhin liusdng kg/hH: enthanpi cahi kcal/kg

h: enthanpi canccp kcal/kg

q: nhittrca nhin liu kcal/kg



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Phng php gin tipHiusut l hi tnh bngcch ly 100 triphntrmca cc thnhphnnhittntht.

Nhittntht:- Qua khi l- Do bay hinc- Nc trong nhin liu bay hi

- Do him trong khng kh- Nhin liu khng chy ht- Quabcx



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nh gi hm lng CO2 trong khi l

Hm lng CO2

maxThan 18.8%

Du 15.9%

Ci, g 20%Kh t nhin 12.1%



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Hs khng khd= lngthct/lng l thuyt

qu ln: khng khdhp thu nhit, tnglng khi thidnntn

thtnhit qua l

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

hng bm vo ngtruynnhit, nhit khi l cao, hiusutnigim

thch hp khi lnhn 1


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Thnhphn khi l khi chy hiuqu

Nhinliu

O2 CO2 Khng khd

Du 4 12.5 20Kh 2.2 10.5 10

Than 4.5 14.5 25

Ci, g 5.0 15.5 30



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Nhit khi l v tnthtnhit:

- Nhit khi l cao: tnthtln

- Nhit khi l thp: m khi l cao, mkthpvi SO2 to axit gy n mn ng khi

- Nhittiuca khi:

L hiln: 120 -1500C

L hinh: 180-2200C



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X Y

X theo nhk trnh mui bm vo thnh bmt truyn

nhit

nhkxphthuc vo chtlngnccp (cth l hm

lngmui tan trong nccp)Thng thng l 1-2 ln/ca lm vic



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Tnthtnhit do xyQ= V(HnsHnc) kJ/s

V: lngncxy kg/s

Hns: nhittrnc si 718.6kJ/kgHnc: nhittrcanccp 419.6kJ/kg


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Hthng phnphihi

- Hito thnh l hican ccbphn tiu thnhhthng

phnphihi.

- H thng ny phipng cc yu cucah tiu th khng chvlng m cn v cht ca hi (kh, khng c kh, p sut ng yu

cu)

- Kch thcngngdnhiphic la chn ph hp trnhgim p, chi phut v vn hnh hthng

- Thitkngb, khong cch gianisnxut v tiu thhiphi

cng gn cng tt.



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S H THNG NI HI

Bungt

Bcha

Tiu thTrao i

nhit

X lnc

Khng

kh

Nhinliu

Kh

nng

Hi

Tn thtnc ngng

Nccp

Nc

Ncngng

BI 4


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BI 4

TNH TON CHI PH V U T TRONGD N CP

PHN TCH CHI PH TRONG CP


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PHN TCH CHI PH TRONG CP

Cc khi nim

Bi ton NPV v IRR

Phn tch u t l g?


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Phn tch u t l g?

L mt qui trnh trong mitchchoc cng typhithchin cc cng vic sau:

Phn tch kh thi v lachngii php ut

Quytnhvic phn bngunvnhin c chocc d n khc nhau nh th no. Do nhu tphichnd n thchin v quytnh xem c cnb sung vn khng?

XC

NH

V

NH

GI

CHI

PH


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XCNHVNHGI 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 nXc 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 cckhon mc thch hp v quan trng m d n tcng n

3

NHM

CHI

PH

LN

HNG

NM


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3 NHM CHI PHLNHNG NM

Chi ph u vo cho snxut: nguyn liu,nng

lng, lao ng,vn

Chi ph qun l chtthi: thu gom chtthi, tunth qui ch mi trng,x l v lutrchtthi

Chi ph hu hnh: chi ph nng cao cng sut,

chtlngsnphm, hnh nh cng ty, tun th

cc nghav

3

NHM

CHI

PH

LN

HNG

NM


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3 NHM CHI PHLNHNG NM

Cc chi ph hay bb st khi xc nh chi ph:

- n trong s sch k ton

- B phn b sai vo cc ti khonqun l chung

- Bxploi sai: btbin thnh khng btbin v

ngcli- Khng tm thy trong s sch k ton

CHI

PH

CHT

THI


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CHI PHCHTTHI

Lun cao hn nhn nh ca cc nh qun l,

kinh doanh

Chi ph cht thi vt xa chi ph thi b (lthuyttngbng tri)

Thng tin y v chi ph thi b l rt cn

thitthchin CP ti doanh nghip

DNG

TiN


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DNG TiN

c tnh dng tin: l cng ckhochqun l

thng dng

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

- Cckhon

thu : dngtin

vo, mangdu

+- Dng tin rng= vo - ra

C TNH DNG TiN


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C TNH DNG TiN

DNG RA - DNG VO +

Mtln Chi ph ut banu (I)

Gi trthitb cnli sau thi giankhu hao (gi tr

thanh l) Sy

Hng nm Chi ph vn hnh,thu (C)

Doanh thu v titkimvn hnh

(B)Khc Vnlung Vnlung

PHNG

PHP

NH

GI

D

N

U

T


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PHNGPHPNHGI DNUT

Thm nh d n: mt yu t quan trng nh

hngchyutiktqud bo cangtin

l yutthi gian: Gitrthi gian cangtin: 1USD hm nay

khng c gi trbng 1USD ca 1 nm sau.

Cc yu tnhhng: lm pht, ri ro, chi

ut

PHNG

PHP

NH

GI

D

N

U

T


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PHNGPHPNHGI DNUT

Chit khu dng tin: cc dng tin c d

bo trong tng lai c qui vhinti.

Gi tr hin tiPV= (1+r)n

Gi tr tng laiFV

Gi tr tng laiFV: gi tr ca dng tin nm th nn: tng s nm vn hnh d n, tnh t thi im mc n khi ktthcr: t l chit khuGi 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


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PHNGPHPNHGI DNUT

u tvi li sut 20% sau 3 nm 10.000USD

s c gi tr bao nhiu?

nm Tnh ton Thnh tin1 10.000 x 1.2 12.000

2 10.000 x 1.2 x1.2 14.400

3 10.000 x 1.2 x1.2 17.280

PHNG

PHP

NH

GI

D

N

U

T


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PHNGPHPNHGI DNUT Tnh hschitkhu: c tnh ngc livi t l li

sut. H s chit khu chn nn cn bng vi t sut honvn mong muncad n

Tsut hon vn bao gm cc yut:

- S hon trcbn- Bohimri ro d n- Mt gi catin theo thi gian do lm pht

17.280= 10.0001.2x1.2x1.2 Cnut by gi

PHNG

PHP

NH

GI

D

N

U

T


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PHNGPHPNHGI DNUT Cc chsnh gi khnng sinh li khi phn tch ti

chnh:

Gi trhinti rng NPV net present value

Tsutli ch/chi ph BCR benefit cost residue

Ts hon vnnib - IRR interal rate of return

Thi gian hon vn PB pay back value


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V

D

NPV


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Gi tr hin ti rng vi r=20%

Nm Thu nhprng USD

Hs gi trhinti Gi trhinti

1 6.000 1/(1+0.2)1 =0.833 4.998

2 6.000 1/(1+0.2)2 =0.694 4.164

3 6.000 1/(1+0.2)3 =0.579 3.474

Tng 12.636

Gi trut ban u 12.000

NPV 636

T SUT LI CH

BCR


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T SUT LI CH BCR

BCR: tsut so snh giatng gi trhintittccc dng tin vo vitng gi trhinticattccc dng tin ra cad nBCR=B/C

BCR>1: d n c liBCR=


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Tnh chit khu theo thi gian

PV (Present Value): Gi tr dng tin thiimgc, tc l lc btud n

FVt (Future Value): Gi tr dng tin trong nm t r: Tlchitkhu (thng tnh theo li sutngn hng)

t: Snmt khi btud n

THI GIAN HON VN


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THI GIAN HON VN

Thi gian cc dng tin tng lai dtnh c th hon li c dng tin u tban u.

S dng ch yu nh gi cc u tv thit b khi thi gian hon vn ngn (1-3nm) v khng cn thit phi dng n

cc phng php nh gi chi tit hn.

Tsutvnniti (IRR):


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IRR l tlkhutrcsdng trong tnh ton ngunvn

quy gi

trthun

ca

dngtin

hin

ti

ca

mt

d

nc

thv 0. Hiumt cch chung nht, tl hon vnnib cngcao th khnngthc thi dn l cng cao.

IRR cn csdngolng, spxp cc dn c trin

vng theo tht, tkhin cho cng ty c thd dng hntrong vic cn nhc nn thchindn no.

Nuginhrngttc cc yut khc ca cc dn l nh

nhau th dn no c tsut hon vnnib cao nht th dn c thcu tin thchinu tin. IRR i khi cncgi l tsut hon vn kinh t ERR (economic rate ofreturn)

Cch tnh:) S d h h i b h d


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a). S dng phng php ni suy bng cch dnghim :

IRR = R1 + ( R2 - R1 ) x { NPV1/ ( NPV1 + I NPV2I )}*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 vocng thc tnh ta ly tr tuyt i I....I )

b). tnh trong Excel .

BI 4


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BI 4

LP H S VAY VN CHO D N CP



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Cc nv cho vay:- Ngn hng thngmi (tn dngthngmi)

- Cng (cpvncphn khng li)

- Cc cng ty cho thu ti chnh- Quti chnh

- Qupht trin (vay tn dngvi li sutui v tr

cp)



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QUI TRNH THTC XIN VAY VN-Xin vay vn:

Bn i vay chunbcng xin vay vn v cung cp

thng tinThihn ny do bn i vay kim sot

- Ph duytkhon vay

Ngn hng thm nh n xin vay vn v t cc iukhon.



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Cc yu cuca ngn hng:- Thtc:

iny thng tin xin vay vn

Cc ti liub sung y theo yu cu (ti khon, khoch)

- Ti chnh:

Khochtrn

Minh chng tnh kh thi v kinh t

Vt k qu



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Nhng thng tin cbnchng minh khnngtrnca cng ty- Bo co ti chnh 3 nmtrc:bn cn ik ton, bo co ktqu

hotng kinh doanh,bnthuyt minh bo co ti chnh.

- Cc bo co ti chnh d bo cho 1-3 nmtip theo (bng cn ik

ton, d bo dng tin, d bo thu nhp)- Chngnhnca ngn hng v qutn dng

- Lchs thanh ton cc khon vay v cho thu ti chnh khc.

- B sung thng tin cbnv kinh doanh: nnglc kinh doanh, nng

lcqun l cacs, uy tnh ca gim c cng ty



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Khi mun vay vn, cng ty cn:- Thu thp cc thng tin v nhngphng cch cho

vay trong cc nm qua ca cc ngunvntimnng

- Xem xt ng c thc y vic cho vay ca nguncpvn khi chunb xin vay vn

- Don trc cc nhcu thng tin cho cc ngunvncp



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Ngn hng snh gi:

- Khnngtrnngnhnca doanh nghip

- Liu doanh nghip c khnngtr cc khonndi hn khi ohnkhng?

- Khnng sinh lidkin trong tng lai

Nhng thng tin ngn hng yu cu:- Thng tin lin quan nd n ut:

Thtrng, chtlng, gi trsnphm

Phng n cng ngh, aim, thitb

Tnh kh thi cung cp nguyn vtliu, thitb, cshtngTc ngthtrng v cc gii php phng trnh

Khnng sinh li thng qua cc chs

Phng n trnvn vay, ngun, iukin



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Trnh nxin vay vn:- Ngii huy ngvnvn xc nh xem ngi cho vay

cth quan tm nvn g nht (ngcv mcchcangi cho vay)

- Ngn hng thuwong mi quan tm ut c li

- Ngn hng, qupht trin quan tm n tng trng kinht, tovic lm v imi cng ngh

- Chng trnh mi trngca cc cquan chnhphnhmtc cc mc tiu mi trng.



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Trnh nxin vay vn:- Hsnn tp trung gii trnh (ngn hng thngmi)

Khnngtnghiuqutc do ut

linh hotca cng ty cao hnng ph nhanh vi

nhng thay itng lai v qui nh mi trng.

mbo tnh cnh tranh ca cng ty

Tl sinh li trn vnut



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Trnh nxin vay vn:

- Hsnn tp trung gii trnh (chng trnh mi trngca chnhph)

Timnngcithin mi trng do d n mang li

Khnngsdngd n nh l mtd n trnh din

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

khoncpvn khng hon li.



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Ni dung chnh cabhsxin vay vn cho nhngdnthng thnggmnhngphn chnh sau:

1. D n ut:

- xut vay vn- Hpngsb

- Hpngvi cc nh cung cpthitb

- Cc yu cuvgii ngn

- Cc kin ca cc chuyn gia v CP, tit kim nnglng

- Thchind n v ti liu lin quan


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1. Cc thng tin chung:- Giithiuv doanh nghip

- Cc thng tin kthut

- Nnglcsnxutca cng ty- Cc chs ti chnh ca cng ty

2. M td n:

- M t cc qui trnh cng ngh lin quan nsnphm- Hintrng mi trng v cc yut tch cctd nmang li

- M t cc hotngcad n



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3. Chi phd n- Phi thng k ttc cc chi ph lin quan: chi ph

mua thitbnn chi phlpt, nhn cng.

- a ra lch chi tr cc khon vay ngn hngThi gian Khon vay Tr li sut Phn thanh

tonTng gi trthanh ton



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4. Thchind n- Ban qun l d n: thnh vin, ngiiuphi, ccbo co kthut v ti chnh sckim sot v qunl nhth no?

- Hi ng thc hin d n: tn v chc danh ccthnh vin (tvn, ban lnh o cng ty)

- Tin trnh thchind n

- Bngtngkt: ut, titkim, thi gian hon vn- Bng cn i ti sn, bng phn tch hotngsn

xut, kinh doanh



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Ni dung xin vay vnd n CP1.Bicnh

2.M t cng ty

3.nh gi CP3.1 Lit k cc chi CP: cc gii php qun l ni vi, ccgii php u tvnvimc trung bnh, cc gii php cnutln

3.2 Lit k cc gii php thchin km vinh gi vmi trng, nnglnghocnh gi v kinh t.

4. Nghin cu tnh kh thi CP


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cngd n CP

1.Trangbd n

2.Bicnh

3.M td n

4.Chi ph cho d n

5.Sckhe v an ton nghnghip

6.Phn tch nhy

7.Phn tch ri ro8.Trin khai d n

9.Phlc:bng tm tt, stchc cng ty,bng cn i

ti sn bo co l li

LP H S VAY VN CHO D N CPQ l ki khi


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Qun l v kim sot vn sau khi c vay:

1.Mc tiu

2.mbotrtiny v nghn

3.Trnhbtch thu ti snthn

4.Tun th cc iukinhpng vay

5.Xy dngnim tin v mi quan httvi ngn hng6.Qun l giai onthchin

7.Vtmbo cho khon vay

8.Cc iukhon khc cahpng

9.Thng tin ti chnh nhk10.Bng chngvqun l ni vy tt

11.Thng bo thng xuyn nngi cho vay

CC QU H TR D N CP


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- Qu GTON c thnh lp theo quyt nh s 5289/Q-UB-KTngy 14/9/1999 ca UBND TP

- Quxoay vng c thnh lp theo quytnh 1339/Q-UB ngy7/3/2001 ca UBNDTP

- STi nguyn mi trng l cquan thngtrccahingqunl qu

- cy thc cho quut pht trinth TP.HCM qun l

MC CH CA QU GTON


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- Toscithinngk tnh trng nhim mi trngthotng

snxut trn csp dngphng php CP v x l cuing

ng.

- Nh nc khuyn khch h tr doanh nghip tun th qui nh v

bov mi trng

- Totin cho doanh nghipthchin ISO9000 v ISO14000 theo

xu thhinhp

NGUN VN


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- QuGTON: vn ban u 1triu USD, cb sung 10 tng trong

qu trnh hotng vo nm 2003

- Quxoay vng: nh nc vay t ADB tngng 2,5 triu USD

cho quut v pht rinth vay li

I TNG CHO VAY


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

nhim mi trngcnphikhcphc

- Cc doanh nghipthchinchng trnh di dica thnhph


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PHN

TCH

U

T

TI

CHNH

TRONG

CP


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CP

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

CC KHINiMC BN


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ut l g?

C 2bcut: nh ut, ngi cho vay

tin hnh ut ti chnh vo cng ty, sau cng ty dng tinut vo d n cth

CC KHINiMC BN


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Cc loi hnh in hnh cad n ut:

Duy tubodng

Citin

Thay th

Mrngsnxut

An ton

Mi trng

V cc loiut khc

CC KHINiMC BN


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Hnh thcut cc dng trn:

utd n CP:btut cc gii php t tn chiph, n cc utihi chi ph cao.

ut cc gii php x l cuingng (thngihi chi ph cao, tn km)

XC NH V NH GI CHI PH


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CC YU T RA QUYT NH

Kthut

Tchc

Ti chnh



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Phn tch ut: l qui trnh trong mitchc, cng ty cn lm nhngvic sau:

- Phn tch kh thi v lachngii php ut

- Quytnh phnbngunvnhin c cho ccd n khc nhau nhth no

- Quytnh xem c cnvnb sung khng?



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CC BC PHN TCH TI CHNH Xc nhnh gi chi ph v c tnh dng tin (chi

phut ban u, chi phvn hnh, chi phtitkimtng nm, cn thc hin nh gi v phn b cckhon mc thch hp v quan trng m d n tcngn)

nh gi khnng sinh licad n



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3 NHM CHI PH LN HNGNM

Chi phut cho snxut

Chi phqun l chtthi

Chi ph t hu hnh (chi phn)Cc chi phthngbb st:

- n trong s sch k ton

- B phnb sai vo cc ti khonqun l chung

- Bxploi sai (btbin thnh khngbtbin v ngcli)

- Khng tm thy trong s sch k ton



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Chi phqun l chtthi:

- Thng cao hnnhnnhcanhng nh snxut kinh doanh

- Chi ph chtthivt xa chi phthib

Ci thin thng tin v chi phcht thi c th l mtng lc chovicthchinCP tidoanh nghip



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L thuyttngbng tri

Tngbng chi ph

Phn chm: Chi phcht thitimn



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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 vodng tin raDng ra - Dng vo +

Mtln Chi ph ut ban u (I) Gi trthitb cn li sau thi giankhu hao (Sy)

Hng nm Chi ph vn hnh, thu (C) Doanh thu v titkimvn hnh (B)

Khc Vnlung Vnlung

PHNG PHP NH GI D N U T


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Thmnhd n: yut quan trngnhhngchyutiktqud bo cangtin l yutthi gian

Gi tr thi gian ca ng tin thay i do lm pht, ri rohocchiut (1 nghinti so vitng lai)



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Qui i dng tintng lai v gi trhinti

Nmth Li sut Ktqu

1 10.000 x 1.2 12.000

2 10.000 x 1.2 x 1.2 14.400

3 10.000 x 1.2 x 1.2 x 1.2 17.280

Tnh li sut: nu by gic 10.000 givi li sut l 20% th sau 3 nmnhnc gi tr l bao nhiu?



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Chitkhu dng tin

Vd: nubnmun sau 3 nmbn c 17.280 th bygiphiutbao nhiu?17.280 / 1.2 x 1.2 x 1.2 = 10.000 Ni cch khc: 17.280 sau 3 nm c gi trhinti l 10.000

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

r: tlchitkhun: tngsnmvn hnh d n, tnh t khibtun khikt thc d n

BI

5


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KIM TON PHC V D N CP


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KIM TON MI TRNG NHMNGN NGA NHIM V SN XUT

SCH HN(Environmental Auditing)


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Khi nim kim ton cht thiTheo ISO


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T chc Quc T v Tiu Chun Ha (ISO)

Kim ton mi trng nh mt h thng, qutrnh xc minh ti liu khch quan ang tn tiv c lng bng kim ton xc nh rnhng 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 vitiu chun kim ton v thng bo nhng ktqu ny ti khch hng.

Phn loi kim ton


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Kim ton vic chp hnh cc nguyn tc (ComplianceAudits)

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 PreventionAudits)

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

Phn loiKim ton vic chp hnh cc nguyn tc


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Nhu cu i hi phi tun th cc nguyn tcmi trng ngy cng ln, ci gi phi tr chovic khng thc hin cc nguyn tc ny ngy

cng cao, lm cho cc n v sn xut khngcn c hi lnh trn;

Mc ch:xc nh nhng i hi c trng ctnh nguyn tc l phi chp nhn, tm hiuxem nhng hot ng no c chp nhn vxc nh nhng vi phm c th xy ra ng lc c bin php i ph trc.

Phn loiKim ton h thng qun l mi trng


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Kim ton l nh gi h thng qun l mi trng(EMS), nhm xem xt n v c thit lp mt h thngqun 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 cth c lin quan nhng vn nn mi trng sau ny;

Cc doanh nghip phi tin hnh Kim ton EMS theomt h tiu chun thng nht l ISO 14000.

Phn loiKim ton gim thiu cht thi hay kim ton

hi


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ngn nga nhim

Gim thiu cht thi bao hm 02khuynh hng: gimkhi lng cht thiv mc nhim hay gim nng cht nhimc trong cht thi;

Kim ton gim thiu cht thi l giai on tin chocng tc nh gi, hoch nh cng tc ci tin quytrnh sn xut, tng cng cht lng sn phm, gnvi SXSH v tng n v sn xut;

Cng tc kim ton gim thiu cht thi phi c trinkhai v duy tr thng xuyn cng vi tin trnh snxut t nhng li ch v kinh t v hiu qu trongcng tc BVMT.

Cc bc tin hnh kim ton cht thi nhmngn nga nhim v SXSH


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Tin trnh kim ton bao gm nhiu giai ontrong c th chia thnh 3giai on chnhsau:

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 1Lp k hoch kim ton (tt)


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Cng tc lp k hoch kim ton bao gm nhng nidung chnh sau:S rng bucivicp lnh o;

Xc nhmc tiu v yu cu;Tnh chnh xc v cnthitphibomt thng tin;Tchcchng trnh kim ton;Thnh lping cc chuyn gia kim ton;

Thu thp thng tin trc khi kim ton hintrng;Bng cu hikim ton;Lchhotng.

Giai on 2Kim ton ti hin trng


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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 3nh gi kim ton v lp bo co


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D liu kim ton c nh gi trong sut 2 giaion 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 thchin phn tchton din sau khi hon thnh cc cuc thanhkim tra, phngvn v xem xt hs.

Vic nh gi d liu cng l mt tm hiu cho vic lp

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14 Bhld San Xuat Sach Hon