中文摘要：

在贵金属首饰的加工过程中难免会产生金属损耗，损耗率的高低在很大程度上决定企业的效益。为了有效地控制损耗率，首先要剖析加工过程中产生金属损耗的原因。通过深入调查首饰生产过程中金属的损耗情况发现，导致损耗的原因是多方面的，概括归结为3个主要方面，一是加工工艺方面的损耗，主要发生在熔炼、浇注、打磨、抛光等工序中；二是为了保证最低的成色要求而引起的金数亏欠；三是由于物料丢失或因偷窃而引起的损耗。解析金属损耗的原因，为首饰工厂建立可靠的物质管理制度、完善的废料回收系统以及严密的安防系统奠定基础。

英文摘要：

It is inevitable that there is loss of precious metals during the jewelry manufacturing procedure, and the rate of loss would greatly affect the efficiency of the factory. In order to control the rate of loss, it is necessary to analyse what causes the loss of precious metals. Through the extensive survey of the loss in the jewelry manufacturing procedure, it is found that there are many reasons causing the loss, which could be summarized as three main aspects in this paper. The first one is caused by the manufacturing process, which mainly happens in the processes such as melting, pouring, grinding, polishing, etc. The second one is caused by the deficit of precious metals for the lowest karat requirement, and the third one is caused by material losing or stealing. The loss reasons of precious metals are analysed in or- der to establish a foundation for the jewelry factories to set up the reliable material management rules, the perfect recovery system and the tight precaution system.