The Cost Accounting System Of Company H Was Restructured

To build a resource-saving and environment-friendly society,to protect the ecological environment,to reduce the consumption of the environment and resources,and to correctly calculate the cost of the enterprise's environment(load)is an important task facing the manufacturing enterprises at present.In order to solve these problems,it is necessary to promote the main body of economic activities to consciously carry out environmental protection activities.The introduction of material flow cost accounting links the protection of the environment with the pursuit of economic benefits,enabling enterprises to investigate the specific situation of waste reduction and to find out the production links of high-energy and multi-negative products.So that enterprises can put forward accurate measures to improve the corresponding production process.Material flow costs will It not only helps enterprises to reduce production costs and waste emissions,but also resolves the contradiction between economic benefits and environmental benefits of enterprises.By simultaneously increasing the benefits of enterprises and reducing environmental loads in the production process,Help enterprises to achieve the coordinated development of environment and income.This paper mainly adopts the case study method,taking the implementation of material flow cost accounting in H Company as the case study object,describes the material flow condition in the production process from two aspects of the material object and the amount of money.The rational proportion of the invested resources is distributed between the positive product and the negative product,which reflects the resource utilization efficiency,the composition and the occurrence link of the negative product cost.By quantifying the key points of the waste generated in the production process of the enterprise,the cost waste caused by the loss of resources is reduced,and the effective measures to improve the management benefit of the enterprise are found.On the one hand,help H company managers discover the wave of production process in terms of links and results.Fees and pollution,on the other hand,also provide managers with a negative product resource consumption quantitative basis.So that managers can solve the problem,improve the production process which producesa large amount of waste of resources,cause a serious burden on the environment,control the cost of environmental load,and then improve the utilization rate of enterprise resources.It not only reduces the product cost,improves the economic benefit of the enterprise,but also achieves the goal of protecting the environment.