Life cycle activity-based costing methodology for wastewater treatment using membrane system

Currently, the world is experiencing water crisis of declining clean water supply due to many factors such as human population growth, climate change and pollution. Membrane technology is known as a sustainable solution in preventing water pollution by treating wastewater effluent especially from th...

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Main Author:	Jiran, Nur Syamimi
Format:	Thesis
Language:	English
Published:	2021
Subjects:	TJ Mechanical engineering and machinery
Online Access:	http://eprints.utm.my/id/eprint/102233/1/NurSyamimiJiranPSKM2021.pdf.pdf
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id	my-utm-ep.102233
record_format	uketd_dc
spelling	my-utm-ep.1022332023-08-13T06:09:27Z Life cycle activity-based costing methodology for wastewater treatment using membrane system 2021 Jiran, Nur Syamimi TJ Mechanical engineering and machinery Currently, the world is experiencing water crisis of declining clean water supply due to many factors such as human population growth, climate change and pollution. Membrane technology is known as a sustainable solution in preventing water pollution by treating wastewater effluent especially from the textile factory. Many researches on membrane performance and life cycle assessments have been carried out, but study on the economic aspect of membrane system using a detailed cost estimation method is limited. This study aimed to develop a life cycle costing (LCC) methodology for estimating the total cost of membrane system for wastewater treatment in small-scale textile factory using the activity-based costing (ABC) method. The outcome of this study may help in estimating the total cost at any membrane life cycle and determine the LCC of the membrane system. It can also serve as an economic justification and used as a decision-making aid as it reveals the monetary as well as other beneficial information of the product. The ABC method was used to compute overhead costs based on resource and activity cost drivers. Next, the total cost of the membrane system was calculated by adding overhead cost with direct material and labour costs. Three case studies were used to demonstrate the capability of the developed methodology in estimating the LCC and acting as a decision-making aid. The validation process was carried out by comparing results from the developed methodology with Fabrycky’s parametric cost model and Kumar’s parametric cost model. To produce accurate cost results, the cost error of the developed model should be less than 10%. Based on the results from case study 1, the cost of fabricating the hollow fiber membrane module (HFMM) was found to be lower (RM241.10 per unit HFMM) compared to the cost for membrane application (RM1,561.94). Results from case study 2 revealed that the cost of operation and chemical cleaning for the submerged membrane bioreactor (SMBR) was cheaper than the series HFMM although both options have the same operation time and total filtering cycle. Lastly, case study 3 showed that the combination of Polyvinyl Chloride, N-Methyl-2-Pyrrolidone and Ethylene Glycol had the cheapest material cost hence indirectly reducing the total cost of the membrane system. Apart from that, the ABC analysis also revealed an area of improvement that is useful for overall cost reduction. In conclusion, a methodology to estimate the LCC of membrane system throughout its lifespan using ABC method was successfully developed. This method is able to produce accurate result, avoid cost distortion and make cost estimation process easier compared to the traditional technique. Hence, it helps membrane user in estimating the total cost of the membrane system throughout its life cycle and monitoring the high-cost activities as well as high consumable resources to avoid increase in total cost. Subsequently, this method encourages the use of membrane as a sustainable system in the water and wastewater industries. 2021 Thesis http://eprints.utm.my/id/eprint/102233/ http://eprints.utm.my/id/eprint/102233/1/NurSyamimiJiranPSKM2021.pdf.pdf application/pdf en public http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:145026 phd doctoral Universiti Teknologi Malaysia Faculty of Engineering - School of Mechanical Engineering
institution	Universiti Teknologi Malaysia
collection	UTM Institutional Repository
language	English
topic	TJ Mechanical engineering and machinery
spellingShingle	TJ Mechanical engineering and machinery Jiran, Nur Syamimi Life cycle activity-based costing methodology for wastewater treatment using membrane system
description	Currently, the world is experiencing water crisis of declining clean water supply due to many factors such as human population growth, climate change and pollution. Membrane technology is known as a sustainable solution in preventing water pollution by treating wastewater effluent especially from the textile factory. Many researches on membrane performance and life cycle assessments have been carried out, but study on the economic aspect of membrane system using a detailed cost estimation method is limited. This study aimed to develop a life cycle costing (LCC) methodology for estimating the total cost of membrane system for wastewater treatment in small-scale textile factory using the activity-based costing (ABC) method. The outcome of this study may help in estimating the total cost at any membrane life cycle and determine the LCC of the membrane system. It can also serve as an economic justification and used as a decision-making aid as it reveals the monetary as well as other beneficial information of the product. The ABC method was used to compute overhead costs based on resource and activity cost drivers. Next, the total cost of the membrane system was calculated by adding overhead cost with direct material and labour costs. Three case studies were used to demonstrate the capability of the developed methodology in estimating the LCC and acting as a decision-making aid. The validation process was carried out by comparing results from the developed methodology with Fabrycky’s parametric cost model and Kumar’s parametric cost model. To produce accurate cost results, the cost error of the developed model should be less than 10%. Based on the results from case study 1, the cost of fabricating the hollow fiber membrane module (HFMM) was found to be lower (RM241.10 per unit HFMM) compared to the cost for membrane application (RM1,561.94). Results from case study 2 revealed that the cost of operation and chemical cleaning for the submerged membrane bioreactor (SMBR) was cheaper than the series HFMM although both options have the same operation time and total filtering cycle. Lastly, case study 3 showed that the combination of Polyvinyl Chloride, N-Methyl-2-Pyrrolidone and Ethylene Glycol had the cheapest material cost hence indirectly reducing the total cost of the membrane system. Apart from that, the ABC analysis also revealed an area of improvement that is useful for overall cost reduction. In conclusion, a methodology to estimate the LCC of membrane system throughout its lifespan using ABC method was successfully developed. This method is able to produce accurate result, avoid cost distortion and make cost estimation process easier compared to the traditional technique. Hence, it helps membrane user in estimating the total cost of the membrane system throughout its life cycle and monitoring the high-cost activities as well as high consumable resources to avoid increase in total cost. Subsequently, this method encourages the use of membrane as a sustainable system in the water and wastewater industries.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Jiran, Nur Syamimi
author_facet	Jiran, Nur Syamimi
author_sort	Jiran, Nur Syamimi
title	Life cycle activity-based costing methodology for wastewater treatment using membrane system
title_short	Life cycle activity-based costing methodology for wastewater treatment using membrane system
title_full	Life cycle activity-based costing methodology for wastewater treatment using membrane system
title_fullStr	Life cycle activity-based costing methodology for wastewater treatment using membrane system
title_full_unstemmed	Life cycle activity-based costing methodology for wastewater treatment using membrane system
title_sort	life cycle activity-based costing methodology for wastewater treatment using membrane system
granting_institution	Universiti Teknologi Malaysia
granting_department	Faculty of Engineering - School of Mechanical Engineering
publishDate	2021
url	http://eprints.utm.my/id/eprint/102233/1/NurSyamimiJiranPSKM2021.pdf.pdf
_version_	1776100875002970112

Life cycle activity-based costing methodology for wastewater treatment using membrane system

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