Research On Material Flow Cost Accounting And Its Application

The report of the 20 th National Congress of the Communist Party of China pointed out that "Chinese path to modernization is the modernization of harmonious coexistence between man and nature",which defined the strategic task of ecological civilization construction in the new era of China.The general keynote is to promote green development and harmonious coexistence between man and nature.The report also proposes that promoting green and low-carbon economic and social development is a key link in achieving high-quality development.This is a strategic choice based on China’s entry into a new stage of development to comprehensively build a socialist modernized country and achieve the second centenary goal.To achieve carbon peak and carbon neutrality is an extensive and profound economic and social systematic change.Guided by the comprehensive green transformation of economic and social development,with green and low-carbon energy development as the key,and based on China’s energy and resource endowment,we adhere to the principle of first establishing,then breaking,and simultaneously promoting the modernization of harmonious coexistence between humans and nature.Therefore,how to efficiently save energy and reduce consumption has become a practical problem that urgently needs to be answered in creating a two oriented society and green enterprises,following new development concepts,and achieving the "dual carbon" strategic goals.Therefore,accounting scholars are constantly seeking a cost accounting system that can achieve a unified economic and environmental benefits for enterprises.Material flow cost accounting is a new accounting method that is beneficial to cost and environmental control.It studies the causes of waste formation in the production process of enterprises,thus improving the resource utilization in the production process and reducing waste emissions.Practice has proven that the application of this method effectively reduces the initial investment,fundamentally reduces the loss of materials and funds,and thus reduces environmental pollution by enterprises.This paper generally expounds the research background and significance of material flow cost accounting,and analyzes the research status of material flow cost accounting at home and abroad through literature research.This paper introduces the basic theory of material flow cost accounting,compares it with the traditional cost accounting method,and points out the characteristics of material flow cost accounting in accounting and practical application through comparative analysis.Then,using the research method of case analysis,taking H sewage treatment plant as an example,the process flow of sewage treatment in the plant is introduced,and the cost management issues under the current cost accounting method are pointed out.This paper introduces the material flow cost method for cost accounting,explores the specific application process and results of material flow cost accounting in sewage treatment enterprises,calculates the positive and negative product costs of H sewage treatment plant,analyzes the environmental costs,and puts forward suggestions for improving the cost control of sewage treatment plant,so as to improve the business decision-making of enterprises and reduce the negative impact of enterprises on the environment.Finally,it puts forward some suggestions to improve the application of material flow cost accounting system in enterprises.The research and conclusions of this paper have practical significance in promoting the theory and practical application of material flow cost accounting in China,especially in promoting enterprises’ attention to energy conservation and emission reduction through material flow cost accounting.Finally,the future research and development directions of cost accounting for material flow were proposed.