产品回收处理的财务模型及其应用  

Used Products' Recovery: A Financial Model and Its Application

作　　者：谢家平[1] 陈荣秋[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《工业工程与管理》2003年第4期15-19,共5页Industrial Engineering and Management

基　　金：国家自然科学基金资助项目 (79870 0 73)

摘　　要：根据结点式拆卸树 ,构建了拆卸成本的递推算法 ;运用基于作业的成本分析法 ,全面论述了零部件再用、材料再生、安全处置等产品废弃处理策略的成本与效益 ,建立了回收处理的财务分析模型 ,从经济上考察设计方案回收环节的经济合理性 ;并以PC机为例 ,进行收益变化和成本变化的敏感性分析。这将有利于量化分析成本动因 ,寻找关键作业成本项 。According to activity-on-node disassembly tree, the recursive procedure of disassembly cost is set up. With the use of activity-based costing, the cost-benefits in component reusing, material recycling, safe disposing are analyzed. Furthermore, a financial model of product recovery processing is established so as to investigate its economic rationality. With the PCs for example, the sensitivity analysis is carried out on account of the benefit or cost variation. As a result, it will be benefit to the quantitive analysis of cost agents, the finding of the cost of key activities as well as guidance to improvement of product designs.

关 键 词：制造业 产品设计 回收处理 财务分析模型 拆卸成本 成本分析法 成本-效益分析 

分 类 号：F407.406.7[经济管理—产业经济]