The experts visited several key units of the Changda Group during the day, and they were deeply impressed, and they were full of praise for the Changda Group, and Guan Yuntian still showed great humility, but the results he expected in advance were completely realized. With the good impression of the experts on the Changda Group, tomorrow's price demonstration meeting, they will at least not make an unfavorable decision for the Changda Group.

At the reception dinner held for Lao Cui and his entourage that night, Guan Yuntian and Lao Ding, the financial director, took turns to toast the experts, and even Ye Jiayi, who was not good at socializing, also picked up the wine glass, took the initiative to walk in front of Lao Cui and the experts, and drank with them.

Lao Cui and his entourage actually did not drink a lot of wine, starting from the first glass of wine, just over an hour, three experts put the wine glass aside, indicating that they would not drink, and then, the other two experts also said that they only drank the wine in the cup and could not pour it again. Lao Cui is left alone, he is not Guan Yuntian's opponent, after the third drink, he already has at least eight points of drunkenness, seeing this scene, Guan Yuntian no longer advises to drink, after all, the first time he got together with these people, he really wanted to get them drunk, that was not Guan Yuntian's original intention.

......

At half past eight o'clock in the morning of the next day, the conference room on the third floor of Changda Building was brightly lit, and the participants of both sides sat on both sides of the rectangular conference table. Next, Mr. Ding, the chief financial officer of Changda Group, was invited to explain the cost accounting, and then the experts were invited to put forward their own questions or opinions. ”

According to the data provided by Dr. Tong, Lao Ding gave a detailed explanation of the cost composition of each set of waste batteries from the perspective of financial management, and the experts listened very carefully.

"Mr. Ding, the disposal of waste batteries needs to consume raw materials, which is one of the main factors in the cost composition, however, after the dismantling of waste batteries, some components also have a certain use value, that is to say, this link can create a certain income for Changda Group, from the perspective of cost accounting, this part of the income should be deducted from the cost, according to what you just explained, you have made deductions in the accounting process, but I don't know how you determine which components have utilization value? And how do you measure their value?"

Professor Feng of the School of Finance and Economics not only has a high level of business, but also has the conscience of a scholar and a strong sense of responsibility.

Lao Ding didn't know about this issue, Ye Jiayi took it, "I'll answer the two questions raised by Professor Feng." First, on the judgment of the utilization value of waste battery components, this is a completely professional problem, although I do not engage in technology, but I know that there is a set of performance indicators, all dismantled components must pass the performance test, only to meet the use of standard components, in order to be recycled as valuable components, the test is not up to standard, all are invalid. ”

Professor Feng nodded in agreement, "Mr. Ye, is there a unified standard for the performance test of recycled components?"

Ye Jiayi said frankly: "Professor Feng, do you mean a unified national standard? Unfortunately, there is no yet, because the power battery of new energy vehicles is a brand new equipment, and its test standards for waste recyclables are impossible to talk about." ”

"That means that the metrics you use belong to the corporate standard?" Professor Feng is really an expert.

"Strictly speaking, it's not even an enterprise standard, because the enterprise standard also needs to apply to the industry authority for the record, but we

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Before we have time to apply, it is expected that before the industrialization of the project, we will form a formal enterprise standard. Ye Jiayi said frankly.

The expert from within the Price Department interjected and asked: "Mr. Ye, is the test standard set by Changda Group itself convincing?

"I don't know this, but the fact in front of us is that we are at the forefront of the industry, whether it is the regulatory authorities or corporate peers, we have not done this work at all, in the absence of rules, we have to formulate our own testing standards, other than that, there seems to be no other way. Ye Jiayi said.

"Mr. Ye is right, enterprises or institutions at the forefront of the industry, if there are no rules to follow in the industry, they can formulate their own technical standards, and in most cases, the standards you formulate are completely likely to become the technical blueprint of the industry or national standards in the future, so this situation is allowed. Another professor from the School of Finance and Economics explained.

"I have just answered Professor Feng's first question, and if the experts have no objection to my answer, I will answer the second question. ”

Seeing that no one answered, Ye Jiayi continued: "There is actually no ready-made method for how to price recycled components that have passed the test and have use value, but you can refer to the existing regulations. In the final analysis, the power battery is also a kind of industrial equipment, according to the existing financial standards, industrial equipment is serviceable, with the increase of service life, the value of the equipment is constantly decreasing, therefore, industrial equipment has a depreciation rate problem, we refer to the depreciation method of industrial equipment, to determine the value of the battery can be used to recover the original. ”

Experts from the tax department agreed, "Referring to the depreciation method of industrial equipment pricing, in principle, there is no problem, Mr. Ye is right, the power battery is also a kind of industrial equipment, so it is reasonable to determine the residual value of old equipment." But how long do you set the battery life?"

"As you know, according to the different use environment, the depreciation life of industrial equipment is generally 6~15 years, the use environment of automobile power batteries is relatively harsh, the industry has not yet been determined, we tentatively set it at 8 years, reasonable or not, and so on after the industry consensus, it can be modified at any time. Ye Jiayi said.

"This is acceptable, but what are you going to use the recycled battery components for? Won't they return to the production base and use them as new components?" asked the expert from the Price Division, half-truthfully.

Guan Yuntian immediately took it, "You said that this situation is called shoddy, fake and shoddy, and it is more common in handicraft workshops and unscrupulous enterprises, but the experts also saw it yesterday, and they dare not say anything else, Changda Group is at least a very formal enterprise, not to mention that now, even in our entrepreneurial stage, the conditions are so difficult, and the enterprise situation is so bad, we have always insisted on the authenticity of the goods, and never cheated and harmed users, because that is not my person, nor is it the corporate nature of Changda Group." ”

"That's true. The recycled components that meet the test standards cannot be used as new components in the product, but as spare parts for battery maintenance, and sold to various maintenance outlets. Ye Jiayi added.

"The leaders of Changda Group have made a clear and detailed explanation of the relevant situation, I am very satisfied with your answer, I have no other questions, but I have an opinion, I think you have set a higher cost deduction, and the actual situation may not be as optimistic as you imagined. Professor Feng said.

Guan Yuntian exchanged glances with Ye Jiayi, "Professor Feng, ......what do you mean?"

"I think the price for recycled components that pass the test

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Although you have depreciated in accordance with the relevant regulations of industrial equipment, in the battery parts market, the sales price is simply not possible to meet your expectations, and I propose to reduce this income by 50%. ”

"Professor Feng, dismantling and processing waste batteries and recycling qualified components is the only source of income for Changda Group, and this income is to be deducted in the cost accounting of waste batteries. According to your intentions, if you reduce this income, the deduction will be reduced, which will inevitably lead to an increase in the cost of disposing of used batteries, and the end result will be an increase in future charges, which needs to be considered clearly. Another expert reminded.

"The analysis is correct, although it will inevitably lead to an increase in the cost of disposal of used batteries in the future, but it must also be done. Our working principle is to seek truth from facts, fairness and justice, neither let the party that produces waste batteries suffer, nor can we treat the waste battery disposal enterprises, do you think it should be so?"

An expert surnamed Ma from the financial department agreed, "What Professor Feng said is reasonable, for the components recovered from the waste products, even if the performance is qualified, it is not easy to sell them at depreciation price, to be honest, this kind of thing does not matter what price he is at, as long as it can be sold and not accumulated in the warehouse, it will be Amitabha, how can it be expected to generate much income! Because this income has great uncertainty, if you want me to say, simply remove it from the cost deduction, and do not consider it at all!"

Lao Ma is from the financial department, his position is more special, and the weight of his words is heavier than that of other experts, and others echo his statement, "Then remove it." ”

For the estimation of this income, the three leaders of Changda Group originally thought that it would be good to reduce it slightly, but they did not expect that after an analysis by the two experts, it was finally ignored, which was completely beyond the expectations of Guan Yuntian and others.

When the experts couldn't ask more questions, Guan Yuntian reminded the experts that "Changda Group needs to invest several raw materials to deal with waste batteries, which is actually not much different from manufacturing products." As you know, in the process of manufacturing products, if the price of raw materials rises, the price of the product must also follow. In the process of harmless disposal of waste batteries, if the price of raw materials fluctuates drastically, what should we do?"

This is a problem often encountered by enterprises, but it is a bit abrupt for experts, or Professor Feng of the School of Finance and Economics reacted quickly, "Mr. Guan, when the price of raw materials rises, doesn't it mean that the processing cost increases? However, what if the price of raw materials drops? Should your fees also be reduced accordingly? It's just that the fees are high and low, and there is no way to set the price uniformly!"

"The purpose of bringing this issue to the attention of experts is that because there is no way to unify pricing, everyone should think of a perfect solution. "Guan Yuntian said.

"However, this foolproof plan is really hard to think of. Some experts said.

"Otherwise, the charging price should not be fixed, only between the processing cost and the charging price to set an interval range, once the price of raw materials fluctuates, resulting in changes in processing costs, when the charging price needs to be adjusted, the application by Changda Group, with cost change factors and other circumstances, in the price management department for the record. The expert surnamed Ma suggested.

Guan Yuntian thought for a while, "This method is good, it doesn't matter if it's troublesome, now Director Cui is presiding over the work in the price management department, and things should be easy to do, but if Director Cui becomes high one day, if the new person in charge of the price management department makes things difficult for us, what will be good?"

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