Environmental Cost Accounting Based On MFCA Case Study Of GJ Group

With the development of social economy,the contradiction between the growth of people's demand for resources and the deteriorating ecological environment is becoming more and more serious.China's per capita share of resources is far below the world average,but there are serious shortcomings in China's economic growth.For a long time,the demand for resources in heavy industry production has been high,and the environmental pollution is largely caused by the emission of heavy industry production.With the improvement of our government's attention to environmental issues,the in-depth development of environmental pollution rectification in our country,and the promulgation of the Environmental Protection Law,the environmental cost expenditure of enterprises is increasing.However,at present,there is no perfect environmental cost accounting system in the production of enterprises in our country,which can not accurately calculate the environmental cost expenditure,thus reducing the production cost.Material Flow Cost Accounting(MFCA)focuses on the loss of resources in the production process of enterprises.It is convenient for enterprise information decision makers to know the environmental cost expenditure in the production process of enterprises and to provide information guarantee for the scientific development of enterprises.Good internal control system is the necessary condition to ensure the implementation of MFCA.Based on the field investigation of GJ Group,this paper confirms that GJ Group has a perfect accounting information system,and has not yet established an independent environmental cost accounting system.Therefore,it determines the research of environmental cost accounting system based on MFCA of GJ Group.Through the calculation of environmental cost data in the production process of the enterprise,the material cost,system cost and energy and power cost of GJ Group are defined.By introducing the decision-making cost method into material flow accounting and using its constraints to further improve the implementation of management information,we can improve the level of cost management in this way,establish a cost accounting system more in line with the actual needs of enterprises,make the cost accounting system more perfect,and promote enterprises on the basis of energy saving,environmental protection and full environmental protection.Health and long-term development.