本文選題：成本核算體系　切入點：物料流量成本會計　出處：《太原理工大學》2017年碩士論文

【摘要】：隨著綠色發(fā)展理念逐步深入,企業(yè)根據(jù)資源消耗率、資源損失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�，F(xiàn)行企業(yè)成本核算體系將與產品發(fā)生的所有成本都計入產成品中,不能反映資源損失方面的成本信息,在這種核算模式下,企業(yè)管理者無法根據(jù)成本信息改善生產制造流程和更新設備以提高資源利用效率,減少資源損失,降低廢棄物的排放量。物料流量成本會計作為一種新型環(huán)境管理會計工具,按照產品的流向將產品劃分為正產品和負產品進行成本核算,提供正負產品的成本信息,可彌補現(xiàn)行企業(yè)成本核算體系掩蓋廢棄物成本的缺陷,并通過“負產品”成本動態(tài)反映廢棄物對生產中投入物料和能源的消耗情況。因此,將現(xiàn)行企業(yè)成本核算體系與物料流量成本會計進行整合具有重要的意義。本文通過對國內外關于物料流量成本會計和現(xiàn)行企業(yè)成本核算體系的研究現(xiàn)狀進行分析,以期為現(xiàn)行企業(yè)成本核算體系與物料流量成本會計的整合提供一些參考。首先,對現(xiàn)行企業(yè)成本核算體系的形成過程做了深入的探討,介紹了現(xiàn)行企業(yè)成本核算制度的內容框架以及基本核算方法,分析了現(xiàn)行企業(yè)成本核算體系在信息提供方面存在的缺陷,在此基礎上引入物料流量成本會計,并對其核算流程以及在經濟方面和生態(tài)方面存在的優(yōu)勢進行了描述;其次,介紹了現(xiàn)行企業(yè)成本核算體系與物料流量成本會計整合的原則和思路,并構建整合的基本核算模型;再次,以C企業(yè)DCC煙氣脫硝脫硫除塵項目為案例,對現(xiàn)行企業(yè)成本核算體系與物料流量成本會計的整合思路進行具體應用,為DCC煙氣脫硝脫硫除塵項目提出改進建議,并探討了整合體系未來的應用范圍。最后,對現(xiàn)行企業(yè)成本核算體系與物料流量成本會計的整合應用提出相關對策及建議:建立適用的整合體系基本核算制度;推廣整合后基本核算模型的應用;建立物料流量成本會計的成本基礎數(shù)據(jù)庫;提倡整合后的成本費用信息分析模式;加強企業(yè)負產品成本信息的披露和監(jiān)督。
[Abstract]:With the deepening of the concept of green development, enterprises seek to reduce the cost according to the information of resource consumption rate, resource loss cost and so on. It is very necessary to improve the way of resource utilization. The current enterprise cost accounting system counts all the costs and products into the finished products, which can not reflect the cost information of resource loss. Enterprise managers can not improve manufacturing processes and update equipment according to cost information in order to improve resource utilization efficiency, reduce resource loss and reduce waste emissions. Material flow cost accounting is a new environmental management accounting tool. According to the flow of products, the products can be divided into positive products and negative products for cost accounting, and the cost information of positive and negative products can be provided, which can make up the defects of the current enterprise cost accounting system to cover up the cost of wastes. And through the "negative product" cost dynamic reflection of waste on the production of input materials and energy consumption. It is of great significance to integrate the current enterprise cost accounting system with the material flow cost accounting. This paper analyzes the current research situation of the material flow cost accounting and the current enterprise cost accounting system at home and abroad. In order to provide some reference for the integration of the current enterprise cost accounting system and the cost accounting of material flow. Firstly, the forming process of the current enterprise cost accounting system is deeply discussed. This paper introduces the content frame and basic accounting method of the current enterprise cost accounting system, analyzes the shortcomings of the current enterprise cost accounting system in providing information, and introduces the material flow cost accounting on this basis. It also describes its accounting process and its advantages in economic and ecological aspects. Secondly, it introduces the principles and ideas of the integration of current enterprise cost accounting system and material flow cost accounting, and constructs the basic accounting model of integration. Thirdly, taking DCC flue gas desulphurization and dedusting project of C enterprise as an example, this paper applies the current enterprise cost accounting system and cost accounting of material flow concretely, and puts forward some improvement suggestions for DCC flue gas desulfurization and dust removal project. Finally, the paper puts forward some relevant countermeasures and suggestions for the integration of the current enterprise cost accounting system and material flow cost accounting: establishing the applicable basic accounting system of the integrated system; Promote the application of integrated basic accounting model; establish cost base database of material flow cost accounting; advocate integrated cost information analysis model; strengthen the disclosure and supervision of negative product cost information.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275.3

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