Applied Research On Material Flow Cost Accounting In3R Policy Enforce Fields

Abstract:The environment is deteriorating day by day, the world gave attention to economic development and environmental protection as their important guiding ideology of economic development, and actively applicate the policies of circular economy, Japan’s3R policy became the most prominent symbol. China as the second largest economy in the world, to complete the dual task of environmental protection and economic development has been more urgent, in recent years. Along with the social public environmental protection consciousness strengthens gradually, the enterprise should undertake the social responsibility is also of concern, enterprises have to take the environment into its business strategy. The material flow cost accounting applicate in the production process, based on material flow balance principle, from the angle of reduce consumption of materials, enabled managers to understand each process generated waste volume, cost and weight, Then, provide key information of making decision, the enterprise through updated technology and equipment constantly, to reduce the waste produce, ultimately achieve economic benefits and environmental management" win-win" purpose.Therefore, applicate material flow cost accounting in China’s3R policy implement areas has very important significance. In this paper, analysis the application of material flow cost accounting in domestic and international, with a view to provide reference and suggestion of the application of material flow cost accounting in China’s3R policy implementation areas. First, analysis the integration point of China’s3R policy implementation areas and material flow cost accounting application,then, summing up the promoting significance of implementing China’s3R policies; secondly, in-depth study of the material flow cost accounting operation mechanism, including the research on material flow cost accounting the theory and the implementation of the premise, and from the perspective of material flow balance principle, analysis of the material flow cost accounting mode and the application of ideas of China’s3R policy implementation areas, and focuses on improved material flow cost accounting model in resources circulation areas; then, analysis of the coking project’s application process, from the material flow cost matrix and the data flow diagram to analyze the reason of material loss, and analysis the expected effect; finally, put forward the countermeasures and suggestions of the material flow cost accounting mode and the application of ideas of China’s3R policy implementation areas:develop material flow cost accounting related standard; build material flow cost accounting system which suit our country enterprise; construct the university-industry-government research platform to promote the material flow cost accounting theory research; encourage enterprise as application pilot of material flow cost accounting; combinate of ERP system to promote the use of material flow cost accounting.