Research On Issues Of Enterprise Material Flow Cost Accounting

As the voice of environmental protection growing more and more intense, social responsibility that the enterprise should undertake as microeconomic mainstay draws more and more atttention.It's inevitable tendency for enterprise's competition to pay attention to environment in manufacture and operation and lower the environmental impact.Enterprise being basic production unit of society should take environmental influence into account while producing.Material flow cost accounting(MFCA) helps businesses increase efficiency of resource utilization in processing and make the waste clear in each process;at the same time,MFCA helps businesses reduce the amount of waste generation itself and reduce the material cost and manufacturing expenses through improving technology in order to lower the environmental impact.Therefore,it makes sense for Chinese enterprises to inroduce material flow cost accounting.This paper analyse the technological study situation at home and abroad and help Chinese businesses introducing MFCA propose reference suggestion.Firstly,the author analyses the situation that Japanese businesses put MFCA into use and necessity that Chinese enterprises introduce MFCA.Apllication MFCA by Japanese businesses is intrusctive for Chinese.Secondly,the author research in-depth specific introducing MFCA which includes the objective,principles,thinking about introducing MFCA,preparation,implementation steps,processes and mechanism research on MFCA.Thirdly,the author takes rude benzene refining project of one corporation for example and analyses processes of introducing MFCA.The author identifies improvement requirements concerning material loss and evaluates the practice effect according to the item. Finally, that is countermeasures and suggestions to introduce MFCA in our country:set up the MFCA adapting Chinese enterprises;estabilish basic information database concerning enterprises'MFCA;develop standards that enterprises put MFCA into use;improve the development of MFCA by society;propel pilot projects and experience conclusion of MFCA;establish the platform which connects governemt,research insititute and businesses aiming at introducing MFCA.