| In today’s rapid economic development,the hidden reality is excessive consumption of resources and energy.Policies related to environmental protection and resource conservation have been put forward one after another,which means that the country and society have realized that the exhaustion of resources will cause extremely bad effects on ecological health and social development.The manufacturing industry has always been a "high-risk" industry with high resource consumption and heavy pollution.Therefore,it is the top priority for enterprises and industries to reduce resource losses and energy consumption while ensuring production.As far as cement production enterprises are concerned,the generation and discharge of waste runs through the entire production and transportation process.In this paper,Material Flow Cost Accounting(MFCA)is used as a breakthrough to provide enterprises with the direction of environmental cost management,reduce waste of resources and energy,and reduce the discharge of pollutants,thereby achieving sustainable development of enterprises.The thesis takes SY cement companies as the main body of research,and studies the environmental cost accounting of SY companies based on MFCA.First,the material flow cost accounting method is applied to analyze the necessity of SY companies for environmental cost accounting.Through the calculation of the resource loss of each volume center in the production link,the production link with low resource utilization rate and the direction of improvement need to be determined to optimize the specific environmental cost accounting model and the overall structure of environmental cost management control in the production process of the enterprise.Secondly,integrate material flow cost accounting and environmental cost accounting in a targeted manner,focusing on the analysis of internal resource loss costs and external environmental management costs generated in the production process,accounting for the environmental costs of the production process,and the environmental benefits and Evaluation of economic benefits,build a material flow environmental cost evaluation model.Finally,based on the MFCA’s accounting of environmental costs,a "economic benefit-environmental benefit" dual-type environmental cost management benefit evaluation model is established.From the perspective of cost effectiveness,the calculation case enterprises after using MFCA to perform environmental cost accounting assume that The environmental cost changes the economic benefits of the management and control results.The cost-benefit evaluation method is used to calculate the incremental benefit-cost ratio;the indicators that can express the environmental cost management effect of the enterprise are selected to construct the evaluation system.Evaluation coefficient.In short,on the basis of environmental cost theory and research,the thesis puts forward a framework for applying material flow cost accounting to calculate environmental costs,and provides more channels and ideas for relevant entities to carry out environmental cost management and control.Through the analysis of the data before and after the company uses MFCA to calculate and manage the environmental costs,and calculate the evaluation indicators of economic and environmental benefits,the purpose of verifying the effectiveness of implementing MFCA’s environmental cost management is achieved. |
