电子废弃物回收处理成本核算模型研究

Research on Costing Model Processing of E-Waste Recycling

通过对电子废弃物回收处理成本构成的系统分析,构建了基于时间驱动作业成本法的成本核算模型。结合电子废弃物回收处理企业的一般特点和情况,通过分析区分与产品相关的费用、作业直接费用和作业管理费用,对电子废弃物回收处理的作业成本进行了系统的核算,并进一步提出了活动管理费用的分摊模型,为电子废弃物回收处理企业的成本核算和优化控制提供参考。

Based on the systematic analysis of cost structure of e-waste recycling,we constructed a time-driven activity-based costing based costing model. Combined with general characteristics and circumstances of electronic waste recycling business,the product-related operating direct costs and operating and administrative expenses were distinguished,and the operating costs for e-waste recycling carried out were accounted systematically and the sharing model of activities manage costs was further proposed,which might provide reference to the costing accounting and optimal control of e-waste recycling enterprise.