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作业成本法的废锂离子电池处理经济性研究

韩业斌

电源技术2018,Vol.42Issue(5):656-658,3.
电源技术2018,Vol.42Issue(5):656-658,3.

作业成本法的废锂离子电池处理经济性研究

Economy research on the treatment of waste Li-ion batteries based on activity-based costing

韩业斌1

作者信息

  • 1. 中国地质大学(北京)地球科学与资源学院,北京100083;中国电子工程设计院,北京100142
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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

引用本文复制引用

韩业斌..作业成本法的废锂离子电池处理经济性研究[J].电源技术,2018,42(5):656-658,3.

电源技术

OA北大核心CSTPCD

1002-087X

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