Research On Environmental Cost Accounting Of MG Wine Industry Based On MFCA

In recent years,China's environmental problems have become more and more serious and the consumption of natural resources is serious.With the continuous development of the economy,the requirements for environmental cost accounting by companies are also increasing.However,in many companies today,the resource loss caused by the excessive consumption of resources is serious,and the economic losses caused by this are also relatively large.However,many companies still do not have a well-constructed environmental cost accounting system,and they are not related to the environment that has already occurred.Expenses are accounted for separately,so at the moment we cannot get accurate environmental cost information.Material Flow Cost Accounting(MFCA),this method enables managers to clearly see the environmental costs incurred in the production process of the company.Material wasted,labor costs,and costs that were hidden under the traditional cost algorithm.The energy loss will be clearly reflected under the MFCA method,which will prompt the company to improve the production process and equipment,increase the utilization rate of the enterprise resources,reduce the input of resources,and then increase the economic efficiency of the enterprise.This article investigates the MFCA-based environmental cost accounting for MG wines.The research uses the literature research method to lay the foundation for the study of related literature.It uses field research methods to conduct on-the-spot investigation of MG wine industry to obtain relevant information and data,and uses case analysis method to analyze MG wine industry as the object,and adopts the theory of sustainable development.Based on the theory of environmental value,first of all,through on-the-spot investigation and analysis of MG Liquor Industry,it is analyzed that the current environmental cost problem of MG Liquor Industry does not have an independent accounting of environmental costs.On this basis,it is analyzed that MG Liquor Industry conducts an MFCA-based environment.The necessity of cost accounting,and then build an MFCA-based environmental cost accounting system for MG Wines,accounting for relevant data,clarifying the raw material cost loss,system cost loss,and energy cost loss of MG Wines,and finally raising the MFCA's Understanding and valuing,focusing on product cost management and control,establishing a separate and independent environmental cost accounting center,combining ERP system and MFCA,and improving MG wine related procedures ensure that MFCA can better apply measures to the enterprise.