Research On S Company's Resource Flow Cost Accounting System

In recent years,with the continuous deepening of the supply side structural reform,Our country continues to promote structural adjustment,correct unreasonable factor allocation,expand the effective and high quality supply,improve the TFP,in order to meet the demand for adaptability and flexibility of changes in the supply structure,and promote the sustained and healthy economic and social development.From the aspect of enterprises,the supply side reform focuses on the requirements of green production,the development of recycling economy and improving resource utilization to avoid waste of resources.The Fifth Plenary Session of the Eighteenth National Committee of the Party will also promote the establishment of industrial development system of green low-carbon cycle as one of the key tasks for the new period of economic structure adjustment.We can see the development of circular economy has risen to the national will,it is a major strategic decision of China's economic and social development.Under the background of the relative scarcity of resources and the increasingly polluted environment,how to coordinate the relationship between enterprise economic development and environmental protection,how to management costs effectively,reduce the waste of resources and improve the efficiency of resource use has become a pressing matter of the moment.At present,many scholars are actively exploring the cost measurement methods of circular economy development and put forward the resource value flow cost accounting method on the basis of theory and practice,In the practical application,it can intuitively reflect every aspect of the production process of the enterprise cost information program,and it is beneficial to the statistical distribution of cost information and the disclosure of environmental cost information.S company is a steel enterprise which insists on developing the circular economy.Therefore,this paper attempts to build resource flow cost accounting system in S company and apply it,in order to manage resource flow cost and hope that through the application of this method,it can provides valuable cost accounting reference for the similar process manufacturing enterprise.This paper combined the scientific research methods,used the resource flow cost accounting as the research object,elaborated the related concept of resources flow cost accounting system and combed domestic and foreign literature systematically;secondly,through the analysis of the present situation and problems of S company cost accounting,this paper analyzed the necessity and possibility of introducing cost accounting,set up the resource flow cost accounting system,and then account S company's internal resource flow cost and external cost of environmental damage,Through the result of analysis,mining production process cost management loopholes and put forward a series of suggestions on the implementation of resource flow cost accounting system.After in-depth research,this paper considers that S company can set up the resource flow cost accounting system and apply it,which can help S company find the development of circular economy in the process of cost improvement,optimize production.In addition,the accounting of external environmental damage costs also quantifies the social costs that an enterprise should bear.