The Application Research Of Resource Value Flow Cost Accounting In CHIMING Glass Factory

Economic development which comes at the expense of consuming a large amount of energy and resources,will cause severe environmental problems.In the context of sustainable development of circular economy,enterprises must change the extensive mode of economic development,and glass industry which consumes a large amount of energy and resources,should strengthen the protection of the environment meanwhile improve economic returns,while the traditional accounting method cannot provide this decision-making information for the enterprises.Just under such a background resource value flow cost accounting method was presented,it meets the development requirements of circular economy,orienting from the economic and ecological,quantifying the various factors to provide the transparency of internal cost information,tracking both the final product and waste in all processes,meanwhile take into account the external load which enterprises discharge waste that impact on the environment,and calculate the external costs of environment damage,combining this two method as well as maintain maximum economic efficiency and environmental benefits.This thesis takes CHIMING glass factory as the research object,focusing on the use of resource value flow cost accounting method in glass industry.This paper introduces the system principle and method of resource value flow cost accounting method, laying the solid theoretical foundation,and then combines theory with practice using the resource value flow cost accounting theory construction the process and analysis model of CHIMING glass factory,and then describes in detail how to calculate and analyse the cost of CHIMING glass factory using the resource value flow cost accounting method,and we draw a conclusion that melting quantity center is the key of the improvement,followed by cutting and packing quantity center,forming and annealing quantity center and dosing quantity center.At last,in the analysis of the resources loss reasons of all quantity centers,this thesis proposed the improvement measures,and evaluate economic benefit about these improvement measures.