基于成本核算的废旧动力电池回收模式分析与趋势研究

概述了动力电池流向、回收管理体系和回收模式等管理现状，总结提出了以新能源汽车生产企业、动力电池生产企业、第三方综合利用企业和产业联盟为回收主体的四种动力电池回收模式；考虑建设成本、运行维护成本、收集成本、贮存成本、运输成本、人工成本、税收成本、管理成本等8个构成要素，构建了废旧动力电池回收成本模型；核算了四种回收模式的废旧动力电池回收成本和利润情况.核算数据显示，回收1万t/a的废旧动力电池项目，在年总收益均为8500万元的条件下，四种回收模式的利润区间为-461~401万元.结果与趋势分析表明，我国可优先推广新能源汽车生产企业为回收主体的回收模式，便于迅速布局；市场成熟后以动力电池生产企业和综合利用企业为回收主体的模式将进入市场，专业性和技术性将大幅提升；当市场更加成熟，以产业联盟为主体的回收模式将更具优势，回收成本降到最低.综上，建议从避免重复建设，缩短资金周转周期，探索创新模式，构建绿色供应链以及完善回收法律体系等方面入手，进一步完善我国废旧动力电池回收体系.

Analysis and tendency on the recycling mode of used EV batteries based on cost accounting

This article summarizes the current EV battery management status in China, including battery flow, collection system and recycling mode, and proposed four recycling modes, whose main recycling body are new energy vehicle manufacturers, EV battery manufacturers, third-party comprehensive utilization companies, and industrial alliances, respectively. In order to calculate the cost for EV battery recycling, construction cost, operation and maintenance cost, collection cost, storage cost, transportation cost, labor cost, tax cost, and management cost are composed to establish a model for waste EV battery recycling. Using the previous model, cost and profit of the four EV battery recycling modes were calculated. The results show that when the total annual income was 85million yuan, the profit range of the four recycling modes was -461 to 4.01 million yuan for EV batteries recycling at a quantity of 10 000t/a. The trend analysis shows that Chinese government can give priority to promoting the recycling mode with new energy vehicle manufacturers as the main recycling body, which was convenient for rapid deployment in the early stage. When the recycling market matures, the mode with EV battery manufacturers and comprehensive utilization enterprises as the main recycling body would enter the market, leading to professional and technology improvement. When the market grows more mature, the recycling mode based on industrial alliances will formulate, and the cost of recycling would be much lower than previous modes. Therefore, it is recommended to further improve EV battery recycling system through several channels, such as avoiding redundant construction, shortening the capital turnover cycle, exploring innovative models, building a green supply chain, and improving the recycling legal system.