Resource Flow Cost Accounting In The Manufacturing Sector

At present, the deteriorating state of the environment is facing environmental pollution,resource depletion and other issues, the state also increased the resources and environmental protection investment, made sustainable socio-economic development strategy, advocated the establishment of a resource-saving and environment-friendly type of "two-oriented" society. However, the majority of our business is still based on the current inefficient use of resources, environmental pollution and the cost to the rapid economic development, which hampered to some extent, the social and economic implementation of the strategy of sustainable development, this approach also generates economic development a series of questions. From the reality of the situation, the enterprises are facing in the production process of how the cost of the environmental impact of its business activities into the schedule to the problem. Thus, we must find an appropriate accounting methods to solve these problems, which the companies to save costs, health and sustainable development has important practical significance. Traditional cost accounting can not meet their business to find the motivation to minimize costs, environmental accounting can not provide an effective way for businesses cycle of sustainable development, and environmental accounting as a new management techniques, resources, although it can not flow cost accounting completely eliminate these problems fundamentally, it is an environment that reflects both the impact of the product life-cycle approach and be able to accurately measure the cost of waste, thus we should consider cost accounting applied to the flow of resources to the enterprise. Based on the analysis of the current status of research resources on the basis of cost accounting home and abroad, noted that the current research in this area of the country is also less of a business, for example in order to investigate the specific cost accounting literature resource flows and even fewer by This determines the necessity of this study. This paper describes the basic theory research status and cost of resource flows for the specific company’s current situation, select appropriate production processes, the flow of resources related to the accounting methods applied cost accounting, production information for forgetting to ignore the collection, quantification, analysis, calculations, based on the calculated results, targeted to summarize the production process, summarize content including existing problem, and means to improve the direction and so the results of the resource flow cost accounting accounting transformation, the company’s production processes to provide effective improvement suggestions.