Research On Material Flow Cost Accounting And Practice

In the face of increasingly fierce market competition, especially those traditional industries, enterprises constantly update their products and design new products to meet the market demand, at the same time they also try various ways to reduce their production costs. On the other hand, the environmental problem is more and more serious in our country and the government departments at all levels have given more attention to the environment problem; The enterprises are always been considered the major pollution sources of environmental damage,so the government and social organizations take various measures to control the enterprise production and emission of pollutants. Enterprises should take the initiative to assume certain social responsibilities, and constantly reduce their burden on the environment. In this dissertation, the purpose we study the application of material flow cost accounting(MFCA) is to help enterprise realize win-win situation on the environment and economic. On the one hand to reduce corporate negative impact on the ecological environment, on the other hand to reduce production costs and improve the competitiveness of enterprises.For the purpose above, in this dissertation, I study the material flow cost accounting (MFCA) history and the relevant theoretical achievements. More importantly, I study the application process of this theory and sum up the import process of the theory in our enterprise. Finally, I introduce an example and describe what they should pay attention to in the every steps, Which can help enterprises effectively import this approach.In this dissertation I introduce two cases, one is about the application of material flow cost accounting cases abroad,and the other one is a case I participate in. We can see from the above two cases that using the theory method can effectively make the negative product costs transparency and visualize that have been hidden in the traditional costing accounting. We can easily identify production problems caused by the waste, which can facilitate enterprises to improve. In addition, MFCA analysis can give managers a very intuitive cost loss data that make us easily get the support of management, which will help promote the use of MFCA theory and achieve good economic and environmental benefits.