Research On Enterprise Environmental Cost Management Based On Material Flow Cost Accounting

Under background of ecological civilization construction,Environmental problems have been the attention of the state and the public.As the main body of the national economy,enterprises need to be charged with more environmental and social duty while acquiring energy resources from nature.especially papermaking enterprises,in the production and operation of the process of generating large amounts of waste need to be handled,which virtually increases the costs to deal with environment problems.enterprises in order to deal with the relationship between the environment and the economy,which urgent need to strengthen environmental cost management.Therefore,This paper takes the MFCA as the breakthrough to reduce resource consumption and pollutant emissions,finally achieve sustainable development of enterprises.Based on the combination of theoretical knowledge and case analysis,this paper studies the environmental cost management of enterprises from the perspective of MFCA.This paper first elaborates on the related concepts of environmental cost management,environmental cost characteristics and composition and MFCA,and focuses on the MFCA accounting points,the classification of environmental costs and accounting process.And how to prepare environmental cost report toexplain,and to elaborate the environmental cost accounting results analysis and environmental cost management to improve the way.Secondly,taking the real papermaking enterprise---Jing xing zhi ye as an example,analyzes the concrete application of MFCA in papermaking enterprise.First of all,it introduces the current situation of environmental cost management of Jingxing Paper,and then uses the material cost accounting to carry out the accounting of environmental cost,and compiles the environmental cost report to make up for the shortage of environmental cost information of Jingxing Paper industry.Accounting results of environmental costs to analyze the reasons for the formation of environmental costs,to find the existence of the weak links in environmental cost management.Finally,the improvement of demand analysis of jinxing papermaking enterprise,proposed to improve the environmental cost management of specific measures to help enterprises reduce resources,energy consumption,environmental pollution,and reduce environmental costs in a certain extent.Based on the use of MFCA in the enterprise environmental cost management,it clarifies the environmental cost of the enterprise,understand the causes of environmental costs,finds the weak link of the environmental cost management,reduce the environmental costs of the enterprise,and provide help and advice on the environmental cost management of the paper industry.