Research On Environmental Cost Management Of Cement Enterprises Based On MFCA

Hidden behind the rapid economic growth,the environmental issue of high energy consumption and resource depletion has attracted a large quantity of attention from all parties.Environmental conservation in the present and future economic plays a significant role in social development nowadays.In order to adapt to the new normal trend of our economy,the sustainable development of the enterprise will be consistent with the environmental responsibility they take.The application and innovation of environmental cost accounting is gradually coming into the sight of enterprise managers.To ensure steady economic advance under the premise of reducing environment load,the pursuit of the harmonious coexistence of economic development and environmental protection has become the direction of the contemporary Chinese and Western scholars' research.Universal applicability of cement products and outstanding durability contributed to its indispensable steady status in the field of basic building materials.Cement production technology supports and promotes our country and the world within the scope of the economic operation and hardware construction.However,these facts do not allow us to ignore some of the shortcomings of the traditional process of industrial cement production.In the case of cement production enterprises,the production and release of waste pollutants run through the entire preparation process.The latest research theories and results of integrating environmental management accounting in production and business activities are the future development trend of the industry.However,China does not provide standardized statutory normative guides for the vast number of enterprises and institutions at present,and the differences in data processing and accounting rules make it more difficult.The practice of environmental accounting management theory under different systems leads to lack of effectiveness and comparability.This paper focuses on the environmental cost accounting management of TSCement Enterprise Corp through the way of combining the theory of material flow cost accounting and the analysis framework of life cycle impact assessment.We try to optimize the specific environment cost calculation and analysis model of this firm in the process of enterprise production operation.At the same time,improve the overall structure of the research enterprise environment cost accounting management.With field research data we found the current environmental cost accounting management of TS Cement Enterprise Corp has several problems including recognition limited scope,single way of environmental cost measurement,unreasonable internal environmental cost allocation and lack of systemic environment cost record.On this basis,someconcrete improvement measures aimed at the recognition,measurement and allocation,accounting records and disclosure are put forward.At present,China's economic operation is undergoing a long period of transition from traditional extensive predatory development to a sustainable and circular economy.In recent years,the upgrading of the industrial structure for the cement industry has led to the withdrawal or integration of some small-scale workshop-type enterprises.But there are still many shortcomings in this traditional industry such as high degree of corporate dispersion,backwardness of process equipment,low resource and energyallocation efficiency,and overloaded environmental load.Based on the above analysis,in the implementation of environmental cost accounting management theory of the cement industry,it is necessary to take the producing process as a starting point,clearly grasp the internal material flow and value flow between each link,and tap potential improvement points in the preparation thread.From this,it can be seen that an environmental cost accounting model based on MFCA is established for cement preparation enterprises,which has both outstanding theoretical and practical significance.Through on-site investigation and case study in parallel,this paper found that the improvement of environmental cost accounting system can effectively guide the related businesses take the initiative to undertake the monetization responsibility of natural resources loss and environmental pollution,reflecting enterprise actual operation cost.Given that external environment damage value constitutes the main part of the environmental cost of cement enterprise,the optimization solution of environmental cost accounting practice need to regard external environmental cost as the main object of study and make its monetization and internalization through the right way.Under the research enterprise's original accounting mode,confirmed environmental cost is much lower than the environmental cost responsibility its actual finished goods need to take.The true cost of cement products are significantly undervalued.Enterprise product pricing is significantly influenced by environmental cost accounting system,which in turn lead to enterprise production and management decision-making and the related changes of market resource allocation.On the basis of the targeted application of material flow cost management integration framework,the internal resources of enterprises production cycle loss value and the external environment damage cost analysis,and from the perspective of environmental cost management of cement production operation several feasible Suggestions are put forward.In short,the purpose of this paper is to draw lessons from the existing environment cost theory foundation and practice experience to provide a kind of suitable environmental cost accounting framework based on MFCA for cement production industry to carry out the environmental cost management.