scholarly journals Study of activity based costing implementation for palm oil production using value-added and non-value-added activity consideration in PT XYZ palm oil mill

2018 ◽  
Vol 309 ◽  
pp. 012059
Author(s):  
M T Sembiring ◽  
D Wahyuni ◽  
T S Sinaga ◽  
A Silaban
Keyword(s):  
Palm Oil ◽  
Value Added ◽  
Oil Production ◽  
Activity Based Costing ◽  
Palm Oil Mill

scholarly journals Reduction of Crude Oil Production Cost in Nigerian Indigenous Company using Activity Based Costing

2019 ◽  
Vol 4 (1) ◽  
pp. 49-53 ◽  
Author(s):  
Segun Adebisi Osetoba ◽  
Nkoi Barinyima ◽  
Rex Amadi
Keyword(s):  
Crude Oil ◽  
Cost Reduction ◽  
Production Cost ◽  
Value Added ◽  
Oil Production ◽  
Activity Based Costing ◽  
Service Company ◽  
Crude Oil Production ◽  
The Cost ◽  
The Impact

The aim of this study is to investigate the impact of activity based costing in reducing crude oil production cost in Nigerian indigenous oil and gas company. This research work identified strategies to effectively reduce the cost of crude oil production by adopting a cost reduction tool for crude oil production and to establish a good crude oil flow to the surface for production. Activity based costing was the cost reduction tool used for this work. The tool helps to differentiate between value added costing and non-value added costing. Non-value added costs must be reduced or eliminated during production so as to maximise profit. Data was collected from an indigenous oil service company. The collated data were tabulated and graphs were plotted with the aid of Microsoft excel. The analysis revealed a total sum of ₦ 416,978,977 was wrongly spent for a duration of three years on crude oil production due to non-value added costing. The activities are: poor transportation of crude oil, that is, use of mobile tanker for haulage instead of laying 4 inches coated pipes for a distance of 5km and contracting the treatment of produced water to a contractor instead of setting up a water treatment plant. Also, using a diesel engine generator for electric power supply while gas was available as a fuel gas for natural gas consuming generator was a non-value added activity. Lastly, inadequate oil well flowing practice by flowing the well through an adjustable choke for a long period of time instead of using a fixed choke. This is a huge loss for indigenous oil producing fields operated by an indigenous oil service company in Nigeria. The loss was due to inability of the producers/field location owners to set up few equipment to meet up with complete operation standard.

scholarly journals Biojet Fuel Production from Waste of Palm Oil Mill Effluent through Enzymatic Hydrolysis and Decarboxylation

Catalysts ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 78
Author(s):  
Papasanee Muanruksa ◽  
James Winterburn ◽  
Pakawadee Kaewkannetra
Keyword(s):  
Enzymatic Hydrolysis ◽  
Water Content ◽  
Palm Oil ◽  
Value Added ◽  
Environmental Pollutant ◽  
Oil Refinery ◽  
Palm Oil Mill Effluent ◽  
Fuel Production ◽  
Heterogeneous Catalytic ◽  
Palm Oil Mill

Palm oil mill effluent (POME), wastewater discharged from the palm oil refinery industry, is classified as an environmental pollutant. In this work, a heterogeneous catalytic process for biojet fuel or green kerosene production was investigated. The enzymatic hydrolysis of POME was firstly performed in order to obtain hydrolysed POME (HPOME) rich in free fatty acid (FFA) content. The variations of the water content (30 to 50), temperature (30 to 60 °C) and agitation speed (150 to 250 rpm) were evaluated. The optimal condition for the POME hydrolysis reaction was obtained at a 50% v/v water content, 40 °C and 200 rpm. The highest FFA yield (Y FA) of 90% was obtained. Subsequently, FFA in HPOME was converted into hydrocarbon fuels via a hydrocracking reaction catalysed by Pd/Al2O3 at 400 °C, 10 bars H2 for 1 h under a high pressure autoclave reactor (HPAR). The refined-biofuel yield (94%) and the biojet selectivity (57.44%) were achieved. In this study, we are the first group to successfully demonstrate the POME waste valorisation towards renewable biojet fuel production based on biochemical and thermochemical routes. The process can be applied for the sustainable management of POME waste. It promises to be a high value-added product parallel to the alleviation of wastewater environmental issues.

scholarly journals Critical parameters for integrating co-composting of POME and EFB into life cycle assessment models of palm oil production.

2019 ◽  
Author(s):  
Victor Baron ◽  
Mohamed Saoud ◽  
Joni Jupesta ◽  
Ikhsan Rezky Praptantyo ◽  
Hartono Tirto Admojo ◽  
...  
Keyword(s):  
Life Cycle Assessment ◽  
Life Cycle ◽  
Palm Oil ◽  
Oil Production ◽  
Environmental Benefits ◽  
Critical Parameters ◽  
Nutrient Recovery ◽  
Production Chain ◽  
Composting Process ◽  
Palm Oil Mill

Palm oil mill’s co-products (empty fruit bunch – EFB and palm oil mill effluent – POME) management is a matter of concern in Indonesia. Co-composting is a promising waste management practice that would allow a reduction of environmental impact and a restitution of organic matter to the soil. This study is a part of a Life Cycle Assessment (LCA) project and aims to pinpoint the most environmentally impacting compartments of the palm oil production chain. It deals more specifically with the Life Cycle Inventory of data on the composting process based on site specific data. Data on the recycled biomass, energy demand and yielded compost properties were recorded in an industrial palm oil mill over one year. Due to the local conditions, high nutrient leaching from the compost were recorded and the compost remained very wet and hot (thermophilic phase). The composting process only led to 40% of methane avoidance compared to anaerobic digestion of POME, and the global nutrient recovery efficiency was below 50%. We identified the following critical parameters to increase environmental benefits from composting:      i) the POME/FFB ratio from the mill ii) the roofing of the composting platform, iii) the POME/EFB ratio, iv) the turning frequency, v) the recycling of leachates and vi) the process duration and drying period. The nutrient recovery and the doses of compost applied in the field depend on all of those inter-connected parameters. The data presented will be used within LCA models to assess net environmental benefits from various POME and EFB co-composting systems.

scholarly journals Production System Design bio-oil of Microalgae with POME as Raw Material For Media Cultivation

2018 ◽  
Vol 2 (1) ◽  
pp. 61
Author(s):  
Rahmat Wahyudi Nasution ◽  
Taufik Djatna
Keyword(s):  
Palm Oil ◽  
Production System ◽  
Association Rule ◽  
Process Model ◽  
Raw Materials ◽  
Oil Production ◽  
Use Case ◽  
Bio Oil ◽  
Palm Oil Mill ◽  
Use Case Diagram

Palm Oil Mill Effluent (POME) produced by the Palm Oil Mill as a waste is now being used as a medium for cultivating microalgae for bio-oil raw materials. However, the bio-oil production process from POME raw materials is still limited to lab scale. Therefore, in this project, the analysis of bio-oil production system from microalgae for the development of existing production system. In this paper, the optimization model of bio-oil production from microalgae biomass is simulated into Digital Business Ecosystem (DBE) concept then analyzed to related stakeholders in system and interaction of each process or between fellow stakeholders. And the results are defined in the form of Information Communication and Technology (ICT). The method used for this DBE concept is Unified Modeling Language (UML) which is use case diagram and Business Process Model and Notations (BPMN) diagram. And to predict an increase in yield by using ARM (Association Rule Mining). The results of this study are shown in the use case diagram and BPMN consisting of five communities, namely raw materials community, cultivation community, harvesting community, extraction community and quality control (QC). The process of production and storage of the resulting data is illustrated in the BPMN diagram. In this paper the association rule is used to explore the relationship pattern between Cell Density attributes, Lipid Content and Light Intensity. The integration of association rule with a priori paradigm has succeeded in finding 34 rules with 11 valid rules top rank which have lift > 1 of relation between attributes

scholarly journals Recovery and Utilization of Palm Oil Mill Effluent Source as Value-Added Food Products

2017 ◽  
Vol 66 (11) ◽  
pp. 1183-1191 ◽  
Author(s):  
Soek Sin Teh ◽  
Augustine Soon Hock Ong ◽  
Siau Hui Mah
Keyword(s):  
Palm Oil ◽  
Value Added ◽  
Food Products ◽  
Palm Oil Mill Effluent ◽  
Palm Oil Mill

Simulation and Optimization of Anaerobic Co-Digestion of Food Waste with Palm Oil Mill Effluent for Biogas Production

2021 ◽  
Vol 13 (24) ◽  
pp. 13665
Author(s):  
Jasmine Sie Ming Tiong ◽  
Yi Jing Chan ◽  
Jun Wei Lim ◽  
Mardawani Mohamad ◽  
Chii-Dong Ho ◽  
...  
Keyword(s):  
Palm Oil ◽  
Food Waste ◽  
Net Present Value ◽  
Value Added ◽  
Palm Oil Mill Effluent ◽  
Simulation And Optimization ◽  
Recycle Ratio ◽  
Vs Removal ◽  
Removal Efficiencies ◽  
Palm Oil Mill

Food waste (FW) utilized as substrate for anaerobic digestion (AD) to produce biogas is promising. Simultaneously, waste is handled and value-added products such as biogas and fertilizer are produced. Palm oil mill effluent (POME) is used as the co-substrate. This study aims to simulate the complete process flow of anaerobic co-digestion (AcoD), consisting of pre-treatment of feedstock, biogas upgrading, wastewater treatment and sludge dying using SuperPro Designer. Parameters, namely hydraulic retention time (HRT), recycle ratio of sludge, water to FW ratio (kg/kg) and co-substrate to FW ratio (kg/kg), would affect the performance of digester. The optimization of these parameters is performed using Design-Expert software, involving response surface methodology (RSM). The effects on responses such as methane flow, chemical oxygen demand (COD) and volatile solid (VS) removal efficiencies are analyzed. In treating 25,000 kg/h of feed, the optimized values for HRT, recycle ratio, water to feedstock ratio, POME to FW ratio are 37.2 days, 0.381, 0.027 and 0.004, respectively. The methane yield is 0.30 L CH4/g of COD removed, with COD and VS removal efficiencies of 81.5% and 68.9%, respectively. The project is profitable, with a payback period of 6.14 years and net present value (NPV) of $5,680,000. A comprehensive understanding of AD matures it for commercialization purposes.

scholarly journals Reclamation from palm oil mill effluent using an integrated zero discharge membrane-based process

2015 ◽  
Vol 17 (4) ◽  
pp. 49-55 ◽  
Author(s):  
A.L. Ahmad ◽  
I. Idris ◽  
C.Y. Chan ◽  
S. Ismail
Keyword(s):  
Palm Oil ◽  
Environmental Protection Agency ◽  
Agricultural Waste ◽  
Value Added ◽  
Beta Carotene ◽  
Suspended Solid ◽  
Palm Oil Mill Effluent ◽  
Water Recovery ◽  
Zero Discharge ◽  
Palm Oil Mill

Abstract This research emphasizes eloquently on membrane technology for treatment of palm oil mill effluent (POME) as it is the Malaysia’s largest and most important agro based industry. Findings established significant quality improvement with an efficient recovery of water from palm oil mill via innovative membrane application. Conventional bio-methods, whilst adhering to the Department of Environment’s (DOE) discharge regulations, produces brownish liquid which pales in comparison to the crystal clear water obtained through membrane treatment. The pre-treatment process consists of coagulation-flocculation using green environmental coagulant bases such as Moringa oleifera (MO) seeds. The ultrafiltration polyvinylidene difluoride (PVDF) and thin film composite (TFC) reverse osmosis were vital for the membrane processes. The system gave 99% suspended solids reduction in suspended solid and 78% of water present was successfully recovered. This technology guarantees water recovery with drinking water quality; meeting the US Environmental Protection Agency (USEPA) standard or could be recycled into the plant with sludge utilization for palm oil estates, thus enabling the concept of zero discharge to be executed in the industries. In addition, green and healthy antioxidants such as oil and beta-carotene can be recovered from POME further demonstrate. Silica gel showed better performance in separation of carotenes from oil at temperature 40°C using adsorption chromatography with 1154.55 ppm. The attractiveness of this technology, enabling the utilization of reuse of agricultural waste into potentially value added products.

scholarly journals Implication of time equation in mature and immature area of ramp using time driven activity-based costing

2020 ◽  
Vol 4 (2) ◽  
pp. 36-39
Author(s):  
S.N.A.M. Zaini ◽  
M.Y. Abu
Keyword(s):  
Quality Improvement ◽  
Palm Oil ◽  
Capacity Utilization ◽  
Oil Production ◽  
Oil Products ◽  
Activity Based Costing ◽  
Comprehensive Understanding ◽  
Practical Capacity ◽  
Unused Capacity ◽  
Idle Capacity

Malaysia currently accounts for 28% of world palm oil production and 33% of world exports. Being one of the biggest producers and exporters of palm oil and palm oil products, Malaysia has an important role to play in fulfilling the growing global need for oils and fats sustainably. In recent times, few problems have actually happened in this plantation which are difficult to establish a time equation for analyzing the variation of activities, the rate establishment is unsuitable to display the connection between resources supplied and the practical capacity and the manager does not have a method for monitoring capacity usage and unused capacity. The aim of this work is to develop the time equation of mature and immature area at ramp for a better accuracy. Time driven activity-based costing (TDABC) is implemented because the time is successfully measured, the idle capacity is correctly determined and the capacity used and the unused capacity are differently listed. This work considers a data in 2017 to develop the solution. This work found that in the mature area from the available capacity utilization, ramp has high unused capacity with 67492.80 min which means the resources should be forecast properly in future. Meanwhile in the immature area, ramp has closest value to the practical capacity with 6667.20 min and RM5667.12 which indicates the company properly utilizes their resources. Therefore, TDABC provides more comprehensive understanding of practical resources and its associated costs while measuring processes and encouraging quality improvement.

POLYHYDROXYALKANOATES (PHAs) FOR TISSUE ENGINEERING APPLICATIONS: BIOTRANSFORMATION OF PALM OIL MILL EFFLUENT (POME) TO VALUE-ADDED POLYMERS

2015 ◽  
Vol 78 (1) ◽  
Author(s):  
Saiful Irwan Zubairi ◽  
Athanasios Mantalaris ◽  
Alexander Bismarck ◽  
Syazwan Aizad
Keyword(s):  
Tissue Engineering ◽  
Palm Oil ◽  
Ex Vivo ◽  
Value Added ◽  
Palm Oil Mill Effluent ◽  
Free Form ◽  
Natural Polymers ◽  
Engineering Applications ◽  
Physico Chemical ◽  
Palm Oil Mill

The study of cancer cell has been hindered by the lack of appropriate ex vivo models, which can mimic this microenvironment. It is hypothesized that the fabrication of porous 3-D scaffolds for the biomimetics growth of cancer cells ex vivo could facilitate the study of the disease in its native 3-D niche. For that reason, biomaterials are used for fabrication of 3-D scaffold, in general, may be natural polymers such as proteins, collagens and gelatin, or synthetic biopolymers. Among the various available biodegradable polymers, polyhydroxyalkanoates (PHAs) have gained significant interest as one of the value-added materials which can be synthesized from abundantly available source of palm oil mill effluent (POME). Down the group of the PHA, poly-3-hydroxybutyrate (PHB) and copolymerizing this PHB that produced PHBVs; these two polymers have the most prevalent polymer used for scaffolds fabrication. A physico-chemical and biological modification has developed to improve wetting, adhesion, and printing of polymer surfaces, generally by introducing a variety of polar groups. These techniques must be tailored to introduce a specific functional group when the surface modification is a precursor to attach a bioactive compound. There are a few methods in order to fabricate porous 3-D scaffolds such as solvent casting, particulate leaching, thermally induced phase separation, gas forming, fiber bonding, electrospinning and also solid free form method. A review of the polyhydroxyalkanoates (PHAs) for tissue engineering applications is presented, beginning with the basic naturally derived polymerization of PHAs, biotransformation of palm oil mill effluent (POME) to the value-added polymers, novel methods of scaffold fabrication capabilities and its physico-chemical and biological surface modifications to increase cell-biomaterial affinity.

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