Research On Material Flow Cost Accounting System With The Goal Of Enterprise Resource Utilization Promoted

The progress of the society, the development of the market and the raising level of industry technology cannot do without competition. It is a big problem to the enterprise that to grasp the initiative in the competition of economic globalization. The rapid development of the economy must be accompanied by resources intensifies consumption. Enterprise is the basic social unit, and the rational economic man as the goal of profit. It should have the responsibility to protect environment. How to improve the utilization of enterprise resources and to enhance enterprise competitive strength, is to think and explore for each enterprise managers. An enterprise’s position in the market, not only depends on the quantity and quality of its own resources, but also depends on the efficiency of utilization of resources. Material flow cost accounting is in order to achieve resource conservation as the goal. It becomes an effective tool of environmental management accounting.From the sustainable development theory, utility value theory and material flow analysis theory, it discusses the related concepts of material flow cost accounting and the utilization rate of resource. It also reviews the domestic and international research situation, and analyses its research purpose and significance. Then it puts forward two questions:why should promote the utilization rate of resource, and what impacts the utilization rate of resource. From the resources, operations, circulation three aspects of resource utilization on the demand of accounting information. Material flow cost accounting has three characteristics:resource accounting, material flow center allocation, resource full track running. It becomes the management accounting tools of the utilization rate of resources. Combining the material flow cost accounting and the utilization rate of resource, it constructs material flow cost accounting system with the goal of enterprise resource utilization promoted. According to the analysis of specific cases, it proves that the material flow cost accounting system is the effective management accounting tools for the utilization of enterprise resource and material circulation. The material flow cost accounting system with the goal of enterprise resource utilization promoted has extensive reference significance. The material flow cost accounting system with the goal of enterprise resource utilization promoted can bring economic benefits and environmental benefits for the enterprise "win-win" effect, which can provide a new idea for enterprise environmental management and environmental management.