The Application Research Of Resource Flow Cost Accounting In Hunan Ever-shine Membrane Technology Co. Ltd

In response to the Party’s sustainable development strategy, domestic and foreign scholars are exploring a method which can achieve economic efficiency while simultaneously maintaining environmental protection. Resources flow cost accounting meet the development requirements of cyclic economy, orienting from the economic and ecological, quantifying the various factors to provide the transparency of internal information, tracking both the final product and waste in all processes. Due to the transparency of internal cost information, RFCA can provide an incentive to the enterprise management take measures to reduce the waste of resources through product design, material selection and processing technology improvement. It can be made to meet the goal of economic effectiveness for protecting the environment. This will achieve the Circular Economy’s required coordinated development of resource conservation and environmental protection objectives, as well as maintain maximum economic efficiency and environmental benefits.This thesis uses case study methods and case studies for small companies. Firstly, this thesis describes the background and significance of topic, as well as related studies at home and abroad; and then describes the comparison between the resources flow cost accounting and the traditional standard cost accounting and the current environmental costs, and focuses on the calculation principles of resources flow cost accounting, collecting financial data and production data of the enterprise, based on the resource flow cost accounting calculated principles, compiling a summary table of the cost and the loss rate of resource cost. Finally, using the information of resource flow data to find the problems of this enterprise and proposed specific measures, and then constructs a mode of the sustainable development of resources flow cost accounting which is based on the PDCA cycle.