Perspective of the application of ash from the ceramic industry in the development of alkali-activated roof tiles

Ferreira, Weslley M.; Cruz, A. S. A.; Azevedo, Afonso Rangel Garcez de; Marvila, Markssuel Teixeira; Monteiro, Sérgio Neves; Vieira, Carlos Maurício Fontes

doi:10.1016/j.ceramint.2021.11.166

Cited by 11 publications

(1 citation statement)

References 34 publications

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“…Raw materials that are ready to form will be the basic materials for making ceramic objects. Ferreira et al (2022) states that problems that often arise in production process activities include problems with defective products, spoiled goods and scrap material. Of the three problems, the problem of scrap material is the most common and is an unavoidable problem for companies in the production process.…”

Section: Introductionmentioning

confidence: 99%

Life cycle of ceramic waste materials from the perspective of revenue and environmental management

Normal¹,

Setini²

2023

10.5267/j.esm

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The production of ceramic creates scrap material that is often wasted. The aims of this study are to know the influence of size and material on scrap material and the role of accounting in managing the environment. The results show that product size and material used together have an effect on scrap material. Partial testing shows that only materials used have a positive and significant effect on the emergence of scrap materials. The accounting treatment is done by debiting Cash IDR 5,258,753.99 and crediting Work in Process-Raw Material Cost IDR 5,258,753.99. The cost of goods manufactured of ceramic products after accounting treatment for scrap material is lower than before. The selling price also decreased for the same product. The operating profit will increase IDR 5,013,038.64 (use original selling price) and decrease IDR 1,272,112.67 (use selling price after treatment for scrap material). The emergence of scrap material causes environmental problems. Environmental accounting overcomes this by removing scrap material from its place. The transfer is done by selling at a price of half the standard price. The proceeds from the sale are treated as a deduction from the cost of raw materials in an account in the Work in Process-Raw Materials Cost credit.

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Section: Introductionmentioning

confidence: 99%