| Currently, the problem of resource depletion and environmental damage has become serious increasingly. The conduct of the circular economy guide enterprises which concerned about the coordinated development of economic and environmental are committed to the realization of a resource-saving and environment-friendly strategic development goals.The Resource Value Stream adjusts the original linear growth of economy and the traditional step-by-step cost accounting to resource value flow accounting method, tracks material flow, energy flow in the trajectory of the production process, allocates resources reasonably to qualified products and waste, apply the LIME method to calculate the external environmental damage costs, to build a method of "economic-environmental "value system of circular economy.Based on material flow and value stream interactive investigation, this paper proposes management mode at the core of the resource value stream for lead and zinc smelting industry in the development of recycling economy, covering accounting, analysis and evaluation. Take traditional process and leading technology process as the research object, evaluate resource value flow accounting of the volume units center respectively, from materials, energy, system costs to compare the before and after reconstruction, carried out the feasible analysis, make conclusions that:firstly the flow of resources cost accounting is a state-of-the-art environmental cost accounting method to analyze the economic benefits and environmental protection from two-dimensional; Secondly resource value flow analysis can effectively track the whole or part of the production process’s value stream of circular economy, compare and analyze the effects of before and after the circular economy’s implementation.This paper analyze the application of a complete case analysis of the resource value stream at the enterprise level, provides a reference for lead and zinc smelting industry to apply resource value stream. |
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