Material Flow Cost Accounting And Applied Research

Along with the people environmental protection consciousness strengthens gradually, asthe micro economic subject of enterprises in the protection of the ecological environment inthe role, people pay more and more attention. How to reduce the environmental pollution asfar as possible in the daily production management activity, reduce the burden on theenvironment, has become an indispensable to create two enterprises on the road project.Material flow cost accounting is a new method of accounting environment management,it analyzes the composing factors of wastes in the production process, improve productiontechnology, reduce the initial investment, from the source to reduce raw material and energywaste, reduce the impact of enterprise production and management activities on theenvironment. If the enterprise successful use of material flow cost method, not only canimprove the efficiency in the use of resources, so that waste cost transparency enterprises ineach process; can also upgrade reform through continuous technology, reduce wasteproduction, reduce the pressure on the environment. Receive a win-win economic and socialbenefits of effect. Therefore, the material flow cost method introduced in our country, andestablish the evaluation system of environmental cost performance corresponding, has theprofound practical significance.Framework of this paper is as follows: the first part is the introduction, summarizes thepurpose and significance of this paper writing background, writing, introduced the researchmethods, the innovation points of this paper and the main framework. The second part,introduces the development status of the environmental accounting, and distinguish withtraditional accounting, the material flow cost accounting in the international and domesticdevelopment situation, the model is constructed to illustrate the framework in graphic form.The third part, introduces the theoretical basis and reference material flow cost accountingproblems. The fourth part, the material flow cost accounting, to the wastewater treatmentplant in Tangshan City as an example, introduced the basic situation of the process, thefactory equipment, financial accounting, and accounting for the plant into the material flowcost method, the cost matrix and draw the flow Cheng Jiantu. The fifth chapter, it draws theconclusion, put forward the policy recommendations from the government, enterprises, scientific research institution.