Research On Cost Accounting Of TY Pharmaceutical Enterprises Based On MFCA

In recent years,China’s economy has been developing vigorously.In 2018,China’s GDP exceeded 90 trillion yuan,and people’s living standards have been improving.In 2018,the per capita disposable income of Chinese residents reached 28,228 yuan.However,with the development of economy,environmental problems are becoming more and more serious.There are serious environmental pollution,shortage of natural resources and low utilization of resources in China.It has become an important task for China to strengthen ecological and environmental protection in an all-round way,fight against pollution,promote ecological civilization and build a beautiful China.As an important role in the society,enterprises should bear the responsibility of environmental protection while improving their own economic benefits.Material Flow Cost Accounting(Material Flow Cost Accounting,MFCA),is a new kind of Cost Accounting method,it depends on the law of conservation of matter and energy,can be calculated for each production link is the product Cost and product Cost,the production of all kinds of Material of input to output to track all the way,can help enterprises to more clearly see that the Material Flow in the process of production.It different from traditional way of cost accounting in cost accounting,will be divided into several content quantity production line according to the production center,and the cost of production is divided into the product cost and negative product cost,is the center of the quantity of each product and negative product in cost accounting,respectively,can be found through the analysis of accounting data production of negative product rate is higher,and the product cost composition analysis for the link,help enterprise from a financial perspective to find production cost savings,can also be negative products,through the collection of waste collection and disposal,waste recycling,To save cost and protect the environment.On the other hand,in the application of the theory,it is necessary to accurately collect and sort out the production data of the enterprise,so as to check whether the enterprise has reasonably invested materials in each production step,so as to achieve the role of supervision in accounting.TY pharmaceutical enterprise economic benefit is low,environmental pollution is serious problem,so this article chooses TY pharmaceutical enterprises as a case,based on the material flow cost accounting cost accounting of the enterprise,in order to through the cost accounting and analysis,find the cost savings in the process of production,help enterprise to save the production cost,also can achieve the purpose of protecting the environment.In the first part of this paper,through the literature analysis of the relevant literature research,laid the theoretical foundation of this paper.The second part analyzes the current situation of the pharmaceutical enterprise through the field research method,and puts forward the problems existing in the current cost accounting of the enterprise.In the third part,the material flow cost accounting is introduced into the enterprise through the case analysis method.Firstly,the feasibility analysis is carried out;secondly,the cost accounting is carried out to calculate the positive product cost and negative product cost generated in each production link.Thirdly,analyze the cost of each production link,compare and analyze the cost accounting before and after the introduction of material flow cost accounting,achieve the expected effect of the introduction of material flow cost accounting,that is,find the key points to improve each production link,realize the visualization of product loss,and ensure the effective operation of production management.Finally,in order to introduce the material flow cost accounting more smoothly,put forward the corresponding safeguard measures.