Eco-Cost Analysis of Split Air-Conditioner Using Activity-Based Costing Method

Guoyin Fu,Xuefeng Liu,Jinping Liu,Jun Yang,Jun Ni,Dong Yao

doi:10.1109/access.2020.2976853

Guoyin Fu, Xuefeng Liu + Show 4 more

Open Access

https://doi.org/10.1109/access.2020.2976853

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Abstract

Split air conditioner (SAC) plays a critical role for temperature control of buildings. In recent years, the manufacturing process of SAC tends to consider energy-saving and environmental protection factors to reduce air pollution and alleviate energy crisis. However, the design of environmental-friendly SAC will increase the manufacturing cost, thereby increasing the burden on air-conditioning companies. Therefore, the eco-cost analysis of SAC is of great significance for air conditioner manufacturers. To this end, a new SAC eco-cost assessment method based on activity based costing method is innovatively proposed in this paper. In this method, a K-nearest neighbor algorithm is used to deal with the missing data in SAC samples. An environmental and non-environmental cost assessment approach is developed based on the activity-based costing method to estimate the eco-cost of SAC over its whole life cycle. In addition, the impact of energy efficiency deviation on SAC eco-cost is numerically analyzed. Finally, the proposed eco-cost assessment method is programmed on a Gabi software, and validated using real SAC data from a Chinese air-conditioning company. Simulation results show that the proposed method can provide an estimate of the eco-cost of SAC, thus helping air-conditioning companies to improve their competitiveness in the future where energy-saving and emission reduction are increasingly important.

Highlights

We propose a new eco-cost assessment method based on Activity-based costing (ABC) to evaluate the environmental and non-environmental cost of fixed-frequency Split air conditioner (SAC) (FFSAC) and variablefrequency SAC (VFSAC)
We propose a new method based on a K-nearest neighbor (KNN) algorithm to deal with the problem of missing data in the data collection process
FLOWCHART OF THE PROPOSED ECO-COST ANALYSIS This study proposes a new eco-cost assessment method for SACs using the ABC method

Summary

INTRODUCTION

Traditional cost and eco-cost are different because [17]: (1) Eco-cost pays more attention to environment and resource-related costs, such as nature pollution; (2) Eco-cost assessment covers a long period of time, including the entire life cycle of SAC; (3) Eco-cost analysis involves multiple research fields such as energy, environmental protection and chemistry. We propose a new eco-cost assessment method based on ABC to evaluate the environmental and non-environmental cost of fixed-frequency SAC (FFSAC) and variablefrequency SAC (VFSAC) In this method, activities over the entire life cycle of SAC are first analyzed and the resultant waste and emissions are classified. We propose a new method based on a K-nearest neighbor (KNN) algorithm to deal with the problem of missing data in the data collection process This method can effectively fill in the missing data of SAC components, thereby making it possible to realize the eco-cost analysis of SACs.

BACKGROUND

NON-ENVIRONMENTAL COST ESTIMATION BASED ON ABC

ENVIRONMENTAL COST ESTIMATION BASED ON ABC

CASE STUDY

Findings

CONCLUSION