Application Of Material Flow Cost Accounting In E Thermal Power Plant

With limited resources,China has constantly raised new and higher requirements for ecological environment protection.Increasing the efficiency of resource use is a powerful measure to reduce the pressure on organizations in the environment.If companies can take the initiative actions and undertake social responsibilities,then companies can gain positive effects in improving their competitiveness and improving the evaluation of external stakeholders.Therefore,achieving economic development and environmental protection at the same time has become a new content of modern enterprise management.Environmental management accounting has made improvements in accounting,and has improved the problem that traditional cost accounting methods cannot accurately reflect environmental information.Material flow cost accounting(MFCA)is one of the tools for environmental management accounting management activities.It manages the impact of the enterprise economy and the company's environmental impact,and measures both material and value.The process of demonstrating the flow of materials,the use of energy,and the place where energy losses are generated,provides companies with a complete and transparent process diagram of cost generation.This article is based on the material flow cost accounting,applied research of material flow cost accounting method in the E thermal power plant.Through the analysis of current cost accounting and material flow cost accounting methods for E power plants,analyze the existing problems in the current costing methods of E power plants,analyze the feasibility of implementing the material flow cost accounting in E power plants,divide the production process of E heat power plants into three volume centers,and calculate the material loss of each volume center separately.Calculate the cost of positive products and negative products,and establish a cost accounting system for material flow cost accounting.Through the application of material flow cost accounting in E thermal power plants,it reflects the economic and environmental cost of E thermal power plant,enhance the level of cost accounting,demonstrate the energy loss of the enterprise,to achieve the purpose of managing the economy and managing the environment at the same time.It provides reference for other companies to use material flow cost accounting to measure economic and environmental costs,and also provides a reference for the calculation of material flow in the entire supply chain.