The Application Of RFCA In Plastic Enterprise

Resource Flow Cost Accounting is an innovation of accounting for environmentcost which based on the flow management theory from input, production,consumption and transfer to the product. RFCA can provide the information oftransfer amount and value via follow the amount change of resource. At present in thedeveloped countries like European and Japan, RFCA had already been comprehensiveapplied. Company operation could be checked via the application of RFCA, then theeconomy effect will be improved and the environment load will be lower. So theeconomy and environment will develop harmonically. China is a big country ofresource and a big consumption country at the same time. China enterprises have justa short period of development and industry level is lower, so the waste of resource isgreat due to the production and use efficiency is very low. Being a accounting method,although RFCA can not solve these problems radically, RFCA can improve more onthe utilize efficiency of resource compared to the traditional accounting method.Investigations on RFCA were mostly in the macro area in internal; the article willinvest in an application in plastic enterprise to express the value of RFCA.Towards the situation of internal enterprises, it is necessary to get the supportfrom management and to refine the accounting system. To record the resource amountand value in the operation period, and to record the resource amount included in thefollowing product. The result of following product according to the RFCA can reflectthe product value more reality. It is hard to overate the positive product and underratethe negative product. So RFCA could provide the more valuable information to theinformation users. Enterprise management can improve the process in which thenegative product is higher according to the information from RFCA, to improve thetechnology and lower the resource consumption.Environment cost has an abundant content and including many of processeswhich in the different period. The article believes that enterprise will be aware ofeffect from purchasing environmental material via the complete cost accounting. The result is that enterprise will exclude the cheap material which is higher inenvironmental cost to lower the holistic cost. To establish the scientific environmentalcost accounting system, we should to connect the cost distribution and cost agent.Consumption and waste for material and resource are the direct reason of enterprisepollution which result an increase of environmental cost. By the previous point,RFCA set the harmony between economy and environment and to make the resourceflow process datamation, to improve the internal transparency and to estimate theeconomy and environmental effect of all kinds of environmental measures. Enterprisemanagement will have the excitation to reduce the resource waste in all processessuch as product development, packing design, material chosen and techniquemachining, to ensure environment is the final object to fulfill the request of economyeffect. The application of RFCA in plastic enterprise is the key point of this article;wish it will be an example of relative industry which will apply the RFCA.Due to the author’s limited knowledge level, the content of the article has somedeficiencies. The article is lack of investigation on the matching between RFCA andexisting process. The article has an evolution on the cost distribution between positiveand negative products, but lack of investigation on the resource amount of flowprocess and products. The other enterprise should pay attention to the issues in thecoming application.As the society developed, people pay more and more attention the resourceissues. The social resource is limited while the consumption is limitless. At thepresent the environment protection gains more and more attention from society.Enterprise could improve their process and resource availability via application ofRFCA. Wish the investigation could touch off the new understanding of the society toenvironment, and will be helpful for the construction of abstemious society.