The Research Of Resources And Environment Cost Measurement And Control Based On Resources Flow Cost Accounting

Living in the economy environments, the activity of human beings can’t be separated from resource environments. Fast development of society quickens consumption of natural resource and deterioration of environments. Correspondingly, the reflection of affected environments system restricts the development of society and economy, which displays with the way of mutual contradiction. Enterprise is the main part of resource allocation and mostly achieves the exploitation and utilization of resource, at the same time, it is also the main root of physical and chemical substances. Traditional cost accountancy hasn’t clearly divided all the steps of cost resource, but counts all cost to the product cost. Therefore, the traditional cost accountancy can’t meet the requirement of circulation economic development, and a new cost calculation and control method for circulation economic development, for solving resource environment problem appears.Under the instruction of the environmental economy theory, resource flow theory, optimal control theory and system theory, taking the research achievement of former, combining resource and environment and forming resource environment, this article states the relationship of resource environment and economy development and the practical significance of resource environment cost, analyse the rationality of calculating resource environment by the resource cost counting from ideology and technology, and further apply resource flow cost accounting to the calculation of resource environmental cost.The article divides the resource environment cost into internal resource environmental cost and external environmental damage cost, makes cost measurement on the foundation of resource flow cost accounting, makes systematic study of the resource environmental cost measurement theory basing on resource flow cost accounting, of measurement program, of specific calculate methods of internal resource environmental cost and external environmental damage cost. Calculation is not the aim, the final aim is to solve the resource environmental problem through controlling resource environment cost. On the basis of resource environment cost calculation, this article analyses the control degree and pattern of internal resource environmental cost and external environmental damage cost. Aiming at the sustainable development of enterprises, this article imports PDCA circulation management model during carrying out entirety cost control of resource environment, sets up resource environment cost management model under this model. At last, this article explains resource environmental cost measurement of resource flow cost accountancy and the operation way of control function through example, and puts forward suggestion of resource environmental control.