Research On Material Flow Cost Accounting Of H Paper Company

In recent years,China is faced with the dilemma of rapid deterioration of the ecological environment.The depletion of natural resources is serious,and the environmental governance capacity is far behind the speed of environmental destruction,which sounds the alarm for the current high-speed environmental development pattern.Meanwhile,the National Environment Protection Bureau has been constantly intensifying environmental governance.Generally speaking,the problem of environmental resource constraints accumulated in long-term rapid development becomes increasingly prominent.Since the 19 th CPC National Congress,the Plenary Session of the CPC Central Committee has been putting forth efforts to solve prominent problems concerning the environment and economic development,and determined to win the uphill battle of environmental pollution prevention.At present,seeking a balance of the relationship between environment and economy,from the source manage and control of material loss has become a problem urgently needing to be settled for high pollution and energy consumption enterprises.Therefore,enterprises need to implement new environmental management accounting tools,that is,material flow cost accounting(MFCA).At this stage,although material flow cost accounting has received more theoretical support,there are relatively few enterprises applied in practice.This article is takes H Paper Industry Co.,Ltd.as the research object,which is divided into six parts.First of all,the related theory of material flow cost accounting is elaborated in detail,which lays a good foundation for the implementation of material flow cost accounting by H Paper Company.Secondly,according to the actual situation of H paper company,this paper analyzes the current situation of environmental cost accounting,finds out the problems in the current situation of accounting,and points out the necessity and feasibility of introducing material flow cost accounting into environmental cost management.Thirdly,H paper company applies the material flow cost accounting to analyze the root of problems from the source of resource loss,which tracks the material flow in the process of production and operation,and finds the most serious link of resource loss and environmental pollution according to the cost of positive and negative products produced by four material centers,so as to find economies of scale by improving machinery equipment and production technology.Finally,the conclusion of this paper is drawn,and the corresponding policy suggestions are put forward to ensure the effective operation of material flow cost accounting.In this paper,through the application of MFCA,the case enterprise initially achieved the desired effect.The company quantifies environmental pollution with the cost of negative products,the intuitive digitization can better enhance corporate environmental awareness,and promote the formation of a win-win situation between corporate profitability and environmental governance.Finally,the author hopes to provide theories and experience for the development of China’s paper making industry through the case study of the application of MFCA in H Company.