试论影响稀土金属生产成本的因素与对策

Discussion on Factors Affecting the Cost of RE Metals and Countermeasures

从成本会计角度分析影响稀土金属生产成本的因素有:原材料消耗、辅助材料消耗、动力消耗、工资及附加、制造费用。指出原材料、动力消耗是影响稀土金属生产成本的主要因素。针对影响稀土金属生产成本的各因素提出相应对策。

After analying by cost accounting, the factors affecting the production cost of RE metals are found out, they are： raw materials consuming, auxiliary materials consuming, energy consuming, staff＇s salary and other expenses, manufacturing expenses. It is pointed out that raw materials and energy consuming are main factors affecting the cost of RE metals, and corresponding countermeasures are proposed also.