基于PDCA循环的造纸企业资源价值流分析

发布时间：2019-01-18 17:41

【摘要】：可持续发展背景下造纸企业面临着资源与环境约束的双重压力,进一步提升资源利用效率已刻不容缓,而仅追求经济效益的传统成本核算方法已难以满足企业开展循环经济的管理决策需求。基于此,本文将循环经济资源价值流核算理念引入造纸企业,构建了造纸企业资源价值流转分析模型,并提出了基于PDCA循环的造纸企业资源价值流管理范式,分为计划(PLAN)、实施(DO)、检查(CHECK)和改进(ACTION)四阶段。在此基础上,以A造纸企业为例,借助企业资源价值流转核算模型,通过对企业内部物质流转间正负制品成本的划分与追踪,识别隐藏的废弃物成本并核算环境损害价值,提出了有效降低A造纸企业内部资源损失和外部环境损害的改善方案,并对方案进行评估和对比,为造纸企业实现经济效益和环境效益这一"双赢"目标提供了可靠支持。
[Abstract]:Under the background of sustainable development, papermaking enterprises are faced with the double pressure of resource and environmental constraints, so it is urgent to further improve the efficiency of resource utilization. However, the traditional cost accounting method, which only pursues economic benefits, is difficult to meet the needs of enterprises to carry out circular economy management decisions. Based on this, this paper introduces the idea of resource value flow accounting of circular economy into papermaking enterprise, constructs the analysis model of resource value flow in paper making enterprise, and puts forward the management paradigm of resource value flow based on PDCA cycle, which is divided into planned (PLAN),. Implement (DO), to check (CHECK) and improve (ACTION) in four stages. On this basis, taking A papermaking enterprise as an example, with the aid of enterprise resource value circulation accounting model, by dividing and tracing the cost of positive and negative products in the internal material circulation of the enterprise, the hidden waste cost is identified and the environmental damage value is calculated. This paper puts forward the improvement scheme of reducing the loss of internal resources and the damage of external environment in A papermaking enterprise effectively, and evaluates and compares the scheme, which provides reliable support for the realization of the "win-win" goal of economic and environmental benefits in paper making enterprises.
【作者单位】：中南大学商学院;
【基金】：国家社科重大基金(11&ZD166) 湖南省研究生科研创新项目(CX2016B036) 中南大学中央高校基本科研业务费专项资金项目(2016zzts204)
【分类号】：F426.83

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