S公司资源流成本核算体系研究

发布时间：2018-04-02 17:31

本文选题：核算体系　切入点：内部资源流成本　出处：《江苏大学》2017年硕士论文

【摘要】：近年来,随着供给侧结构性改革的不断深化,国家不断推进各行各业结构调整,矫正要素配置不合理,扩大高质量供给,提高全要素生产率,旨在满足供给结构对需求变化的适应性和灵活性,促进经济、社会的持续健康发展。从企业层面来说,供给侧改革着重要求企业从生产端推动绿色生产,发展循环经济,促进资源的高效利用,减少资源浪费。党的十八届五中全会将“推动建立绿色低碳循环发展产业体系”作为新时期经济结构调整的重点任务之一,可见,发展循环经济已经上升到国家意志,是我国经济、社会发展的重大战略决策。在当今资源逐渐匮乏,环境日益污染的大背景下,企业如何协调经济与环境的关系,如何有效的管理成本,减少资源浪费,提高资源使用效率成了当务之急。目前,许多学者正在积极探索适合循环经济背景下的成本计量方法,并在理论和实践的基础上提出了资源流成本核算方法,它能在实际应用中直观地反映出企业生产工艺程序中每个环节的成本信息,有利于企业进行成本信息的统计分配以及环境成本信息的披露。S公司是一家坚持发展循环经济的钢铁企业,因此本文尝试在S公司构建资源流成本核算体系,通过核算体系的应用,管理资源流成本,同时也希望给类似流程制造企业的成本核算及管理,提供有价值的参考。本文结合了科学的研究方法,以资源流成本核算体系为研究对象,阐述了资源流成本会计的相关概念,系统梳理了国内外文献;其次,在研究S公司成本核算的现状和问题的基础上,论证了S公司实施资源流成本会计的必要性和可行性,并构建其资源流成本核算体系;然后,核算了S公司内部资源流成本和外部环境损害成本,并进行结果分析,旨在挖掘生产流程中的成本管理漏洞,并针对资源流成本核算体系的实施提出相关建议。经过深入研究,本文认为可以构建S公司资源流成本核算体系并实施,该方法有助于S公司找到循环经济发展过程中的成本改善点,优化生产,并且外部环境损害成本的核算也量化了企业应该承担的社会成本。
[Abstract]:In recent years, with the deepening of the structural reform on the supply side, the state has been pushing forward the adjustment of various industries' structure, rectifying the unreasonable allocation of factors, expanding the high-quality supply, and improving the total factor productivity.The purpose is to meet the adaptability and flexibility of supply structure to the change of demand and to promote the sustainable and healthy development of economy and society.At the enterprise level, supply-side reform requires enterprises to promote green production from the production end, develop circular economy, promote efficient utilization of resources and reduce waste of resources.The Fifth Plenary session of the 18th CPC Central Committee made "promoting the establishment of an industrial system of green low-carbon recycling development" as the focus of the economic restructuring in the new period, Ren Wuzhi. It can be seen that the development of circular economy has risen to the will of the state and is the economy of our country.Major strategic decisions for social development.Under the background of resource scarcity and environmental pollution, how to coordinate the relationship between economy and environment, how to manage cost effectively, how to reduce waste of resources and improve the efficiency of resource utilization become urgent.At present, many scholars are actively exploring the cost measurement method suitable for circular economy, and put forward the cost accounting method of resource flow on the basis of theory and practice.It can intuitively reflect the cost information of every link in the production process of the enterprise in the practical application.The company is a steel enterprise which insists on developing circular economy, so this paper tries to construct the cost accounting system of resource flow in S company.Through the application of accounting system, the cost of resource flow can be managed. At the same time, it is hoped to provide valuable reference for the cost accounting and management of similar process manufacturing enterprises.This article combines the scientific research method, takes the resource flow cost accounting system as the research object, elaborated the related concept of the resource flow cost accounting, systematically combed the domestic and foreign literature; secondly,On the basis of studying the current situation and problems of S company's cost accounting, this paper demonstrates the necessity and feasibility of S company's carrying out resource flow cost accounting, and constructs its resource flow cost accounting system.The internal resource flow cost and external environment damage cost of S Company are calculated, and the results are analyzed. The purpose of this paper is to excavate the cost management loopholes in the production process, and to put forward some relevant suggestions for the implementation of the resource flow cost accounting system.After in-depth study, this paper thinks that the cost accounting system of resource flow of S company can be constructed and implemented. This method can help S company to find the cost improvement point in the process of circular economy development and optimize production.And the external environment damage cost accounting also quantifies the social cost which the enterprise should bear.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

【参考文献】