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贯彻生产计划和产品成本计划方法是更有效地利用有色金属矿石原料的重要因素之一,因为这种方法有利于促进矿石原料的综合利用。目前,本方法的研究工作尚未完成。要想使从综合原料中提取出来的产品的成本计算做到正确,那么:从复合矿中回收出来的全部金属之间的生产费用的分摊必须满足下例条件:(1)正确地反映出从综合原料中提取出的每种产品的生产费用;(2)有助于从原料中提取更多数量的、国民经济所必须的有益金属(呈成品状);
Implementing production planning and product cost planning methods is one of the most important factors for more efficient use of raw materials for non-ferrous ores, as this method is conducive to promoting the comprehensive utilization of ore raw materials. At present, the research work of this method has not been completed yet. To make the cost of the product extracted from the composite material correct, then the allocation of production costs between all the metals recovered from the composite ore must satisfy the following conditions: (1) correctly reflect the Synthesize the production costs of each product extracted from the raw materials; (2) contribute to the extraction of more quantities of the beneficial metals (in the form of finished products) necessary for the national economy from the raw materials;