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貫彻生产計划和产品成本計划方法是更有效地利用有色金屬矿石原料的重要因素之一,因为这种方法有利于促进矿石原料的綜合利用。目前,本方法的研究工作尚未完成。要想使从綜合原料中提取出来的产品的成本計算做到正确,那么,从复合矿中回收出來的全部金屬之間的生产費用的分摊必須滿足下例条件: (1) 正确地反映出从綜合原料中提取出的每种产品的生产費用; (2) 有助于从原料中提取更多数量的、国民經济所必須的有益金屬(呈成品状); (3) 有助于提高从原料中提取各种有益金屬的回收率; (4) 有助于促使获得优質产品; (5) 有利于保証原料的各个处理过程的經济合理性。与成本計划和核算方法有关的各項計算应是簡易可行的,而且計算出的結果应是指导生产的有效依
Implementing production planning and product cost planning methods is one of the most important factors for more efficient use of raw materials for non-ferrous ores, as this method is conducive to promoting the comprehensive utilization of ore raw materials. At present, the research work of this method has not been completed yet. If the cost of the product extracted from the composite material is to be calculated correctly, then the sharing of production costs between all the metals recovered from the composite ore must satisfy the following conditions: (1) (2) contribute to the extraction of more quantities of the beneficial metals (in the form of finished products) necessary for the national economy from the raw materials; (3) contribute to the improvement of the quality of raw materials (4) help to get good quality products; (5) help to ensure the economic rationality of each process of raw materials. The calculations related to the cost planning and accounting methods should be straightforward and the calculated results should be valid indicators of the production