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随着我国的环境问题的日益突出,循环经济成为重要的发展趋势。水泥窑协同处置作为新型的生产技术,能使水泥生产与废弃物处置相结合,实现废弃物的资源化、减量化、无害化处置,成为发展循环经济的有效途径。然而水泥窑协同处置的成本核算仍然存在许多问题,本文将基于作业成本法阐述协同处置成本核算适用的原则与步骤,核算协同处置成本,建立水泥窑协同处置成本核算模型。
With the increasingly prominent environmental problems in our country, circular economy has become an important trend of development. Cement kiln co-processing as a new production technology, cement production and waste disposal can be combined to achieve the waste of resources, reduction, harmless disposal, an effective way to develop recycling economy. However, the cost accounting of cement kiln co-disposal still has many problems. Based on the ABC method, this paper describes the principles and steps of costing the cost of co-processing, calculates the cost of co-processing and establishes costing model of co-disposal of cement kiln.