Research On The Application Of Material Flow Cost Accounting In Jiusan Group

With the rapid development of society, economy, and at the same time in the rapid development of human society, the demand is growing for natural resources. Need healthy natural social and economic development, and when nature can no longer health, it also will certainly to bound the development of human beings. The situation of our country at present stage in our country are facing can use less resources, resource use efficiency is low, serious environmental damage the three problems. And our traditional mode of production of vulgar, can cause great damage to the environment. Enterprises want to stand out in competition, it is necessary to increase the emphasis on environment, to reduce the effects on the environment. Traditional cost accounting for each link resource consumption is not clear distinction, no separate wastes arising from the calculation, but all accounted for as to the cost, make the enterprise without a clear awareness of the environmental costs, not conducive to enterprise effective to improve the environment problem, is not suitable for the development of circular economy. And material flow cost accounting, as a kind of the material flow and its cost detail, a new type of environmental management cost accounting transparency.This not only help enterprise accounting the true cost of the product, more important is to make the enterprise managers know that environmental costs will be directly related to the final profit. Research based on carding domestic and foreign literature, research points four parts in this paper, the material flow cost accounting in JiuSan Group application analysis: the first part summarizes the related theory of literature, introduction to do for the next study theory; The second part expounds JiuSan Group basic situation and the factory cash cost accounting methods; The third part of JiuSan Group paper expounds how to apply the material flow cost accounting method; During the last part of the intercept JiuSan Group some cost data, through the material flow cost accounting accounting method and the comparison of traditional cost accounting method, summarized JiuSan Group application material flow cost accounting. Combining theory with practice, and with specific companies-JiuSan Group as the backing, the research costs, at the theoretical level not only the material flow cost accounting method, more other enterprise’s material flow cost accounting provides a valuable practice guidelines.