Research On Application Of Matrial Flow Cost In ZM Ceramic Machinery Manufacture Emterprise

With In recent decades,China has been gradually out of excessive consumption of resources and environmental pollution in exchange for economic development of the economic model.Low-carbon accounting has also been developed in the domestic theoretical community for many years,the concept of natural balance sheets have been proposed and also in Guizhou and other places of the pilot,which undoubtedly show the international community in China to achieve green economy determination and confidence.In China’s current product cost accounting system,the loss of scrap is all included in the qualified product,for which the waste and production loss is temporarily without any treatment,is also directly included in the qualified products.This approach cannot make the true cost of the product can be an objective reflection and measurement,to the fine management of the enterprise has brought great difficulties,while in this way,the environmental costs of this business is ignored,This unconscious situation,the burden on the environment has been aggravated in the invisible,which undoubtedly to the sustainable development of the national economy has caused significant risks.As a new environmental cost management tool,material flow cost accounting(MFCA)is attracting more and more scholars and industrial circles all over the world.Under the material flow cost accounting method,the concept of positive and negative products and the new accounting model can largely eliminate the negative impact of traditional waste loss accounting methods,so that the loss of waste further "visualization",the company’s focus Point has become how to improve the efficiency of resource use,cost reduction and environmental protection contributed to win-win situation such a situation can be achieved.In this paper,through the research and research on ZM ceramic machinery manufacturing enterprises to discover the problems in enterprise cost accounting,we choose ZM company’s iconic product-LC-YC-0.07 electric kiln into material flow cost accounting method,from material flow cost accounting cost The paper analyzes the cost of waste in the process of introducing the material flow cost accounting method,and analyzes the cost of the material flow in the introduction of the material flow cost accounting method.After analyzing the relevant cost data,Cost accounting methods encountered problems,the ZM Company to improve the specific improvement measures and supporting measures.