【摘要】：隨著綠色發(fā)展理念逐步深入,企業(yè)根據(jù)資源消耗和成本等信息來尋求降低成本、提高資源利用率途徑是十分必要的。然而現(xiàn)行成本核算體系將所有與生產(chǎn)有關(guān)的成本都計入產(chǎn)品成本中,不能單獨提供廢棄物成本以及資源的消耗利用情況。MFCA(物料流量成本會計)作為一種新型環(huán)境管理會計工具,按照產(chǎn)品的流向?qū)a(chǎn)品劃分為正產(chǎn)品和負(fù)產(chǎn)品進(jìn)行成本核算,提供正負(fù)產(chǎn)品的成本信息,可彌補(bǔ)現(xiàn)行企業(yè)成本核算體系掩蓋廢棄物成本的缺陷,并通過負(fù)產(chǎn)品成本動態(tài)反映廢棄物對資源的消耗情況。鑒于此,文章通過設(shè)置成本歸集分配表、正負(fù)產(chǎn)品成本計算單以及正負(fù)產(chǎn)品明細(xì)賬,整合了現(xiàn)行成本核算體系與物料流量成本會計,并模擬應(yīng)用于某硝酸制造項目。該整合體系有利于創(chuàng)新成本核算體系,完善產(chǎn)品成本核算制度,促進(jìn)企業(yè)降低成本,實現(xiàn)綠色發(fā)展。
[Abstract]:With the deepening of the concept of green development, it is necessary for enterprises to seek to reduce the cost and improve the utilization rate of resources according to the information of resource consumption and cost. However, in the current cost accounting system, all production-related costs are included in the cost of the product. MFCA (material flow cost Accounting), as a new environmental management accounting tool, divides products into positive products and negative products for cost accounting according to the flow of products. Providing the cost information of positive and negative products can make up for the defect of the current enterprise cost accounting system to cover up the waste cost and dynamically reflect the consumption of waste to resources by negative product cost. In view of this, this paper integrates the current cost accounting system and material flow cost accounting by setting up the distribution table of cost attribution, the positive and negative product cost calculation list and the positive and negative product detail account, and simulates the application in a nitric acid manufacturing project. This integration system is beneficial to the innovation of cost accounting system, the perfection of product cost accounting system, and the promotion of enterprises to reduce costs and achieve green development.
【作者單位】： 太原理工大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：山西省哲學(xué)社會科學(xué)課題2016年項目“山西資源清潔高效利用中資源損失成本計量及應(yīng)用” 太原理工大學(xué)2016年教改項目“經(jīng)濟(jì)改革攻堅措施和成本制度推進(jìn)下成本會計教學(xué)體系和內(nèi)容的創(chuàng)新”
【分類號】：F406.7;F426.7

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