锡还原熔炼过程中资源价值流的应用研究

锡是我国重要的战略资源,也是现代工业中不可或缺的关键稀有元素。本文以锡元素的物质流转路线为基础,根据资源流转平衡原理,首先界定了资源价值流理论的核算模型,然后在锡还原熔炼过程中应用了资源价值流理论进行成本核算。本文认为,锡还原熔炼的生产成本应是在物质流路线中所产生的材料消耗、人员工资、制造费用与废弃物对环境损害价值之和。

Applied Research on the Resource Value Flow Accounting about Reducing Smelting Process of the Tin

Tin is not only one of China＇s critical strategic resources, but also an indispensably significant rare element in modem industry. This paper is based on the material flow routes of tin element. According to the resource flow balance prin- ciple, we firstly define the accounting model of the resource value flow theory, and then we apply such theory to the reducing smelting process of the tin. This paper argues that the cost of production in the reducing smelting process of the tin should include material consumption, staff wages, manufacturing costs and the value of the damage which the discharged waste does to the environment.