现行成本核算体系与MFCA的整合及应用
发布时间：2019-04-08 19:48
【摘要】：随着绿色发展理念逐步深入,企业根据资源消耗和成本等信息来寻求降低成本、提高资源利用率途径是十分必要的。然而现行成本核算体系将所有与生产有关的成本都计入产品成本中,不能单独提供废弃物成本以及资源的消耗利用情况。MFCA(物料流量成本会计)作为一种新型环境管理会计工具,按照产品的流向将产品划分为正产品和负产品进行成本核算,提供正负产品的成本信息,可弥补现行企业成本核算体系掩盖废弃物成本的缺陷,并通过负产品成本动态反映废弃物对资源的消耗情况。鉴于此,文章通过设置成本归集分配表、正负产品成本计算单以及正负产品明细账,整合了现行成本核算体系与物料流量成本会计,并模拟应用于某硝酸制造项目。该整合体系有利于创新成本核算体系,完善产品成本核算制度,促进企业降低成本,实现绿色发展。
[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.
【作者单位】： 太原理工大学经济管理学院;
【基金】：山西省哲学社会科学课题2016年项目“山西资源清洁高效利用中资源损失成本计量及应用” 太原理工大学2016年教改项目“经济改革攻坚措施和成本制度推进下成本会计教学体系和内容的创新”
【分类号】：F406.7;F426.7
本文编号：2454856
[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.
【作者单位】： 太原理工大学经济管理学院;
【基金】：山西省哲学社会科学课题2016年项目“山西资源清洁高效利用中资源损失成本计量及应用” 太原理工大学2016年教改项目“经济改革攻坚措施和成本制度推进下成本会计教学体系和内容的创新”
【分类号】：F406.7;F426.7
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