摘要
Abstract
Waste lithium battery contains a large number of valuable metal elements.Without recycling,it is caused not only environmental pollution,but also waste of resources.So,waste lithium-ion battery processing is imperative.This paper studies the model of economic evaluation based on the activity cost analysis method and takes the waste lithium ion battery project of 10,000 tons/year as an example to examine the suitability of economic evaluation of the waste lithium ion battery treatment project based on the activity cost analysis method.Through studying,it is get that the internal rate of return (after tax) can reach more than 30%,investment recovery period (after tax) 4.96 (including 1 year construction period),good economy.The internal rate of return reaches 12%,when the net present value is positive,the opportunity cost of money is better.The study provides theoretical basis and data support for investors and producers.关键词
废锂离子电池/经济性/研究/基于作业的成本分析法Key words
waste Li-ion battery/economy/research/activity-based costing分类
信息技术与安全科学