Research On Environmental Cost Management Based On MFCA

Modern enterprises are confronted with the dual pressures of the environment and the economy,hereby how to make the environmental and economic development to be coordination is a problem to be solved.Enterprises as the main part of the whole economic system,is responsible for getting resources from nature,and sell to consumers after the production process,meanwhile the waste generated by the whole process of the formation will flow to the natural environment,resulting in pressure on the environment.Enterprises play a nexus in the economy and the environment in the process.Thus,in the new era background,as the contemporary business,the primary task is to handle the relationship between economy and environment to lasting long-term development.Enterprises in the production process should also consider both environmental and economic factors,and combine them together,companies must obtain the fullest possible information related to the environment.Since puisuit of the profit maximization is the natural nature of the enterprise,Enterprises in order to obtain the greatest economic and environmental benefits,it must be based on the original cost information by a certain means and methods of obtaining information about environmental costs,in order to enhance their management of environmental costs.While the environmental cost management awareness of managers have increased than before,due toenterprises did not set up perfect environment cost accounting system,more not to have occurred environmental related expenditure accounted independently,and can't get the exact information environment cost.In the process of business enterprise,accountant is an effective link between economic and environment.Environmental load generated by enterprises in the production process was mainly due to the flow of the material quality,while the flow of material quality is the base of the monetary flow.Because of this background,MFCA is a kind of method that reflects the enterprise in the process of production at the same time impact on the environment and cost.It can help enterprises to relate economic and environment effectively,accounting of environment cost,thus providing comprehensive environment cost information for enterprise.Use of MFCA system for environmental cost management in China was only a few companies in currently,especially in the wine industry.Wine business has obvious material flow characteristics,and the production of raw materials was single,large consumption of resources,fewer species produce in environmental pollutants but posess greater environmental impact and other characteristics.In view of this,the first chapter,focusing on finishing the environmental costs related to the management literature,summed up the reason for the use of MFCA environmental cost management.Chapters IIand III of this article,focusing on the use of MFCA basis of their specific accounting process,as well as instructions on environmental cost management by use of MFCA.Binding of MFCA contained environmental cost accounting features,we choosed a typical enterprise in the wine industry and carry on the environmental cost management research.The fourth chapter is QK company's cost management case studies,and mainly analysis the problem of QK company in environmental cost accounting,through the use of MFCA accounting QK company's environment costing to draw up environmental cost report as a basis for life cycle cost analysis environment of enterprise product and provide the basis of environmental cost management for enterprise managers.The fifth chapter is the conclusion of the study and lack of parts.