Certain Aspects of Accounting of Scrap and Waste Containing Precious Metals

被引：0

作者：

Makovskiy, Stanislav, V ^{[1
]}

机构：

[1] ZAO NPP BILLON, 8 Marta St,197, Ekaterinburg 620085, RF, Russia

来源：

UPRAVLENETS-THE MANAGER | 2015年 / 02期

关键词：

SCRAP; WASTE; PRECIOUS METALS; SAMPLING; ANALYSIS; INCOMING INSPECTION; ACCEPTANCE SPREAD;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The paper describes the special features of legal regulation of the turnover of precious metal scrap and waste. The differences in the nature of their origin, and the need for their periodic sampling and analysis are identified. The article reveals the specifics of precious metals accounting, which manifests itself in the determination of their mass fraction and the absolute quantity during incoming inspection, exercised by reprocessing and refining plants. Based on the given information, the author's definition of "acceptance spread" is proposed; its economic essence is defined; the way to organize and maintain accounting of the adjustments caused by the mentioned difference is suggested.

引用

页码：53 / 59

页数：7