现行企业成本核算体系与物料流量成本会计的整合及应用

发布时间：2018-03-24 11:40

本文选题：成本核算体系　切入点：物料流量成本会计　出处：《太原理工大学》2017年硕士论文

【摘要】：随着绿色发展理念逐步深入,企业根据资源消耗率、资源损失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。现行企业成本核算体系将与产品发生的所有成本都计入产成品中,不能反映资源损失方面的成本信息,在这种核算模式下,企业管理者无法根据成本信息改善生产制造流程和更新设备以提高资源利用效率,减少资源损失,降低废弃物的排放量。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生产中投入物料和能源的消耗情况。因此,将现行企业成本核算体系与物料流量成本会计进行整合具有重要的意义。本文通过对国内外关于物料流量成本会计和现行企业成本核算体系的研究现状进行分析,以期为现行企业成本核算体系与物料流量成本会计的整合提供一些参考。首先,对现行企业成本核算体系的形成过程做了深入的探讨,介绍了现行企业成本核算制度的内容框架以及基本核算方法,分析了现行企业成本核算体系在信息提供方面存在的缺陷,在此基础上引入物料流量成本会计,并对其核算流程以及在经济方面和生态方面存在的优势进行了描述;其次,介绍了现行企业成本核算体系与物料流量成本会计整合的原则和思路,并构建整合的基本核算模型;再次,以C企业DCC烟气脱硝脱硫除尘项目为案例,对现行企业成本核算体系与物料流量成本会计的整合思路进行具体应用,为DCC烟气脱硝脱硫除尘项目提出改进建议,并探讨了整合体系未来的应用范围。最后,对现行企业成本核算体系与物料流量成本会计的整合应用提出相关对策及建议:建立适用的整合体系基本核算制度;推广整合后基本核算模型的应用;建立物料流量成本会计的成本基础数据库;提倡整合后的成本费用信息分析模式;加强企业负产品成本信息的披露和监督。
[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.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275.3

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