The Research On Resource Value Flow Accounting Based On Ecological Design

Environmental strategies and low-carbon economy have promoted the development of environmental management accounting and environmental cost accounting. A lot of researches have been made and a number of theories and methods have been advanced in this regard. However, environmental management accounting and environmental cost accounting can not provide effective information for business environment management because of the failure to find direct cost drivers. As an effective technical approach to solve resource constraints and environmental issues, eco-design not only has a decisive influence in environmental performance for the product life-cycle, but also plays a decisive role in the formation of cost and the optimization of material flow and value flow. In view of this, this paper introduces eco-design ideas and methods into resource value flow accounting, implementing knowledge grafting, theoretical integration and model innovation, aims to build the theory and methodology of resource value flow accounting based on eco-design by multidisciplinary research. Through the optimization of material flow and value flow in enterprise resource flowing, it can reduce the internal and external costs overall the product life cycle, promote product performance and value, and improve resource efficiency and environmental efficiency. It has a great theoretical significance and practical application value for the implementation of sustainable development strategy in China.To be approved by the companies and produce sustainable influence, the implementation of environmental strategy must think over enterprises’economic interests, Therefore, on the basis of costs reduction and interests improvement, how to make business carry healthy environmental protection in positive perspective becomes the starting point for this study. This paper bases on enterprises in micro-level, integrates eco-design ideas and methods into resource value flow accounting, studies its accounting, evaluation and optimization issues from the product life cycle span. This is the main content of this paper. Eco-design and resource value flow accounting belong to different academic subject, but they share a common basic theory and objective, this paper analyzes the interaction mechanism and logical interconnection, creates an overall contact joint between them, and builds a study framework of resource value flow accounting based on ecological design. Based on this, this paper conducts the research along the flowing logical ideas:measureing cost data, evaluating and analyzing economic efficiency, optimizing and controlling the strategies.The accounting model of resource value flow accounting based on ecological design, extends its accounting boundary from enterprise system to product system, expands its internal and external costs from three categories to eight categories in the perspective of product life cycle. It forms an cost classification system with clear boundaries and comprehensive accounting. This system can support more relevant and more accurate cost information for measuring the resources loss and environmental pollution in business operations. This paper integrates the whole process characteristics of product life cycle and the enterprise resource value flow assessment principles, creates the evaluation system which includes the comprehensive evaluation index system of resource value flow based on product life cycle and the factor analysis model of resource value flow based on eco-design. The former makes business or related evaluators to master the state of resource value flow and the products eco-design level in the product life cycle. The latter carry specific assessment and analysis to product performance, value and environmental impact through building the core evaluating indicator such as resource efficiency, economic efficiency and environmental efficiency etc, which can reveal the problems and potentials of resource value flow in product life-cycle. Optimization and control strategies of eco-design have both synergy and conflict to the material and value flow of resource flowing. How to balance them is the key issues for building the optimization and control model. This paper designs eight specific paths based on building the general PCEI circulation model, which describes divers optimization and control strategies integrating into the product life-cycle stages, it is easy for managers to make decision according the practical situation, so as to maximize the synergy and resolve the conflict. Thus, it can achieve the continuous optimization of material and value flow in enterprise resource flowing and promote the synergistic symbiosis between economic benefit and environmental efficiency.This study is an integration research of multi-disciplinary theories and approaches. The main innovations is to extend the study object and research space according to eco-design ideas, and conduct an integrated research of material flow analysis in ecological design and value flow analysis in resource value flow accounting. Major innovations include the construction of theoretical framework, expansion of the accounting model, creating of the evaluation index system and design of optimization and control modes.