Application Research Of Material Flow Cost Accounting In T Coal Enterprises

With the launch of the comprehensive pilot work of the energy revolution and the promulgation and effectiveness of many environmental protection policies,the concept of low-carbon,clean and efficient development has become the mainstream.However,the coal chemical industry has caused serious environmental pollution and waste of resources for a long time.Companies can not find the links that cause losses and reduce the generation of waste and non-conforming products only use the data provided by the existing cost accounting methods.Material flow cost accounting has the characteristics of transparent material flow and clear structure of resource loss.It has achieved the goal of saving production costs and improving resource utilization efficiency.This paper studies the application of material flow cost in T coking plant in Shanxi province,in order to enrich the cost accounting system and resource effective utilization evaluation system of coal enterprises;At the same time,I also hope to discover the links with serious resource loss in the production process of T Coking Plant,and use the material flow cost data to guide the production of the enterprise;Most of the literature on material flow cost accounting are limited to the theoretical level,and there are fewer case studies of applying this method to the coal chemical industry.I hope this article can provide a reference for the practical application of this cost accounting method.This article first sorts out relevant documents at home and abroad about theory and application in material flow cost accounting,and build the theoretical basis of this article.Secondly,it analyzes the current cost accounting method of T Coking Plant.It is concluded that the current cost accounting has the disadvantages of cost confirmation abstraction and difficult to implement cost control.At the same time,combined with the necessity of introducing this method and the hardware facilities already possessed by T Coking Plant,the reasons for the cost of importing material flow in this plant are explained.Then integrate the material flow costing model with the current system and redistribute costs.In this cost model,the cost is carried forward with the quantity unit.The products produced by each unit are divided into positive products and negative products.Material costs,energy costs,and system costs are allocated between the two according to a certain method,and waste disposal costs are directly aggregated into negative product costs.The comparative analysis method was used to analyze the changes in the cost composition and amount of the plant before and after the introduction of material flow cost accounting,and found that the plant still has high resource losses in the coal preparation,coking quenching,and gas purification links.It further proves the superiority of the material flow cost compared with the current costing method.Material flow cost accounting has significant advantages,but due to insufficient knowledge of material flow cost accounting,weak compatibility with existing management systems,difficulty in data collection,lack of technical knowledge and professional training,the promotion and application of this method still faces challenges.Based on the research,this article puts forward suggestions for the application and promotion of material flow cost.The introduction of material flow cost accounting needs to be highly valued by the management,which is the basic guarantee for the introduction of this method into the enterprise.Secondly,it is necessary to set up a special working group,and regularly carry out effective training,mobilize employees to learn relevant theoretical knowledge,improve application ability,and establish a high-level talent team.At the same time,it is necessary to continuously improve the data collection environment to ensure that the data is reliable and comprehensive,and to further improve the compatibility of the ERP system,etc.,only in this way can material flow cost accounting be able to exert its effect to the greatest extent.