Research On Material Flow Cost Accounting And Control

With the rapid economic development, China’s rapid deterioration of the natural environment, promoting environmental protection and low-carbon lifestyle has become the mainstream of society. Improving resource utilization and reducing a large amount of consumption of resources have become an inevitable requirement of practice of sustainable development. Enterprises as microscopic economic subject, In the process of chasing economic interests, they must bear the social responsibility of protecting the environment and reducing pollution. Reducing pollution of the environment, enterprises need to consider the waste emissions of different production processes. The application of material flow cost accounting and control provides for the enterprise a new idea of saving the cost of resources and improving the resource utilization. By applying the material flow cost accounting and control, enterprises can make the waste from the production of every working procedure cost clarifications, laying the foundation of the implementation of cost control to production process of producing more waste for the enterprise. In addition, material flow cost accounting and control can urge the enterprises to improve production technology, to improve equipment production efficiency and to reduce waste emissions, realizing economic benefits of the enterprise and environmental benefits’"win-win". As a result, the application of the material flow cost accounting and control in our country has far-reaching significance. This paper summarizes the important contribution of material flow cost accounting and control of the foreign by studying the present situation of the application of material flow cost accounting and control domestic and overseas, and the research analyzes the necessity of the application of the material flow cost accounting and control and the future applications in our country. At the same time, this paper has carried on the deep discussion of the material flow cost accounting system, including the revelation of material flow balance principle to material flow cost accounting, and this paper discusses the basic process of material flow cost accounting from the angle of material flow balance principle, putting forward the method of material flow cost control. On this basis, starting from a company’s nitric acid technology projects of coal chemical industry, material flow cost accounting and its control’s practical application process in enterprises of our country are analyzed in detail in this paper, and this paper analyzes the link of material loss,the material losses’ proportion of the total cost, each process’resource utilization et cetera from the data flow diagram of material flow cost accounting, carrying on the thorough analysis for the causes of material losses, putting forwards to the target and link of the material flow cost control, analyzing the measures of material flow cost’s beforehand control, in-process control and feedback control, and the project makes the evaluation of implementation effect of the material flow cost accounting and control. Finally, this paper put forward to countermeasures and Suggestions to the application of material flow cost accounting and control of enterprises in our country:Enact related application specification of the material flow cost accounting system; Implementation of combined application of material flow cost accounting and ERP systems; Strengthening material flow costs’Pre-control and concurrent control; Implement material flow costs’ feedback control combined with quantitative analysis of material loss; Strengthen the coordination of material flow cost control and technology improvement system.