Research On Enterprise Environmental Performance Evaluation From The Perspective Of MFCA

Under the condition of intense resources and environment constraints,it has become thefocus of domestic and overseas researchers that improving the resource utilization rate anddecreasing rejected material.The Eighteenth Report regards ecological civilization,economy,politics,society,culture together as comprehensive construction.Energy-saving andemission-reduction strategy has become the essential method of ecological civilization andhas risen up to the country level.As the main components of society, enterprises bearsimportant responsibilities to realize the needs of energy-saving andemission-reduction.Therfore, how to control manufacturing flow to improve environmentalmanagement level so as to decrease environmental impact and let the enterprises’senvironmental performance be evaluated by society and the public has become urgent andnecessary.Based on environmental management condition, some questions exists that enterprisesdon’t have a perfect environmental cost accounting system and can’t accurately measure theenvironmental cost.As the one of the most important methods of Environmental ManagementAccounting, Material flow cost accounting can accurately measure the cost loss of differentstages of manufacturing flow. Material flow cost accounting can provide a new angle of viewto establish enterprise environmental performance evaluation system by enriching the kinds ofenvironmental performance indicators.Therefore, firstly this paper reviews the domestic and overseas study condition of MFCAand environmental performance evaluation, then makes an deep analysis of developmentflow,accounting basis and operating mechanism of MFCA.It also analyses necessity ofapplying MFCA to environmental performance evaluation.Secondly, based on accounting charateristics of MFCA and drawing lessons fromoverseas environmental performance evaluation standardization, this paper defines indicatorsfrom four perspectives of energy and utilization rate, rejected material emission,ecologicalefficiency and environmental management improving degree.This definition is object, overalland feasible.After defining these indicators, this article establishes environmentalperformance evaluation system and uses AHP and Fuzzy Comprehensive Evaluation methodto evaluate the system.Finally, This article chooses the XYZ Steel and Iron enterprise as the case，analysing theoperation result of MFCA in the company，measuring positive and negative products costincluding material cost,energy cost,systematical and disposal cost among different materialcenters.Then it applies AHP and Fuzzy Comprehensive Evaluation method to evaluate theenvironment performance indicator system and obtains strategies and suggestions.