Selling expenses refer to the costs incurred by an enterprise in the process of selling products (including packaging costs, transportation costs, handling, insurance, sales commissions, advertising expenses, sales expenses, etc.). Domestic products are generally factory ex-factory prices, and sales expenses are calculated into the factory warehouse (fines warehouse). 3. Sales revenue In the project financial evaluation, it is assumed that the annual production volume is equal to the annual sales volume, and the sales revenue is equal to the annual production volume multiplied by the sales unit price. Correctly determining the sales quantity and sales price is the main prerequisite for doing a good job in project financial evaluation. The number of registered personnel shall be calculated separately according to the number of employees of different types of work in each section, and may refer to the quota for the quota of production workers in the concentrator. Engineering technicians and non-direct production personnel (such as dispatchers and operators) in direct production personnel do not consider the coefficient of the incumbent. The proportion of non-direct production personnel is controlled within 18% of the total number of employees in accordance with the requirements of the State and the Ministry of Metallurgical Industry. The labor productivity of the concentrator is related to factors such as the degree of automation, equipment and equipment, scale of the concentrator, process flow, operation and operation management level, and technical and economic conditions of the construction area. The design should be comprehensively determined. Reverse Guide Guard,Rolling Mill Exit Torsion Guides,Rolling Mill Exit Torsion Guide,Torsion Guiderolled Steel JINGJIANG EASTSUN METALLURGICAL MECHANICS CO.,LTD , https://www.jesguide.com
Concentrate design costs are usually listed in the table below, as shown in the table below. 
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4. The Tax and Tax Law stipulates that all mineral resources shall be subject to VAT, urban and rural maintenance and construction tax, resource tax and education surcharge.
(1) Value-added tax is the part of the value added by the processing of the enterprise, that is, the remaining part of the product sales income after deducting the cost of raw materials, auxiliary materials, fuel, power, spare parts, etc. multiplied by the VAT rate.
(2) Urban and rural maintenance and construction tax is multiplied by the tax rate of the product sales revenue.
(3) Resource tax Depending on the product category and mining conditions, it is taxed for every ton of mineral resources mined.
(4) The education surcharge tax amount is multiplied by the tax rate based on the VAT amount.
(5) Income tax The tax rate is set at 33% of the taxable income (generally the total profit).
Total profit = sales revenue - total cost - sales tax and additional tax profit = Gross profit - income tax 5. Workers labor quota quota shall be prepared in accordance with the actual needs and the state departments of Labor and Personnel Regulations designed to develop beneficiation plant. We must strive to reduce the number of employees, reduce non-production personnel, increase the proportion of direct production workers, reasonably determine labor organizations, strive for collaboration outside the factory, and hand over the service work that may be burdened by the society to the relevant units outside the factory.
(1) The position of the post shall be fixed according to the characteristics of the post: 1) The position of the equipment post shall be determined according to the characteristics, configuration and operation requirements of the equipment, such as crushing ore, grinding, etc.; 2) quota (or efficiency) capacity, according to the workload And production requirements are determined, such as sampling, hand selection, handling and other types of work; 3) proportional capacity, determined by a certain proportion of the total staff; 4) mechanical equipment maintenance personnel, according to the weight of the workshop equipment and the mechanical maintenance scope and equipment level and Requirements are determined; 5) The management personnel are determined according to the affiliation, the number of employees, and the scope of duties.
(2) Calculate the number of cadres in the continuation work year of 365 days in the number of students (books), and deduct the statutory rest days and holidays from 365d in the intermittent work system. For example, the current annual work of 354d working days in China, the attendance rate of mineral processing workers is 92%. ~94%, the design factor should be considered when designing, ie:
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(3) Labor productivity Generally, the concentrator only calculates the physical productivity of all employees and direct production workers based on the annual processing of raw ore (t/a), namely:
II. Financial evaluation content of the construction project of the mineral processing plant The financial evaluation includes: evaluation indicators, basic financial statement preparation and uncertainty analysis. There are two types of financial evaluation indicators: one is financial profitability analysis indicators, and there are financial internal rate of return, investment payback period, financial net present value, investment profit rate, investment profit and tax rate, capital profit rate, etc., of which internal rate of return, The investment payback period is the main and commonly used evaluation index for profitability analysis; the other is the solvency analysis indicator, which has indicators such as loan repayment period, asset-liability ratio, current ratio and quick ratio. In order to understand the formation of the yearly financial situation and the calculation of the above financial evaluation indicators, it is necessary to have extremely important preparation work, that is, the preparation of basic financial statements. It is processed according to a certain pattern according to the basic data of financial evaluation. The terms of the items in the report can be increased or decreased according to the specific content and needs. Basic financial statements: profit and loss statement, source of funds and application, cash flow statement, balance sheet, foreign exchange balance sheet. In order to prepare the basic financial statements, it is necessary to prepare other data base tables, such as fixed asset investment estimation tables, investment plans and fund raising tables, fixed assets depreciation tables, intangible assets and deferred assets amortization tables, and loan repayments. Calculation table, total cost and expense calculation table, etc.
1. Calculation of financial statement preparation and evaluation indicators In order to facilitate the understanding of the form, content and project data of financial statements, the book is accompanied by a description of the project data in the notes below the financial statements, and related to the financial statements. The calculation of the evaluation indicators is also described together.