Resources Value Flow Calculation Methodology Of Construction

Long-term economic growth has led to high energy consumption, high material consumption and high loss of environment in Chinese enterprises. Enterprises focus on economic benefits and neglect the waste of natural resources, and the damage to environment. In the broader context of circular economy and sustainable development, companies must adjust viewing angle, reduce energy consumption and the load on the environment while maintain high-speed growth in the economy. Traditional accounting methods can not provide reference for enterprises.The paper provides a change in enterprise value accounting ways and means and adjusts the original traditional linear growth pattern and the original step-by-step cost accounting to the resource value flow computing model. Resources value flow calculation method determines the economic value of waste resources; distribute the value of resources to the qualified product and the waste volume by the quantity they own consumed and make the loss "visualization", taking into account the external load enterprises to discharge waste impact on the environment, calculate the external costs of environmental damage. Resource value flow computing model calculate the internal resources flow cost and the external environmental cost at the same time to improve the enterprise's economic efficiency and the environmental load, also raise a resources value flow balance equation. And analysis the input data and transfer data and the output data to promote enterprise development.