Application Research Of Material Flow Cost Accounting In Environmental Cost Control Of S Oil Production Plant

2018 is the first year of China's vigorous environmental rectification.As a strategic reserve energy,oil is also facing the problem of polluting the environment while promoting the country's economic development.Due to the characteristics of oil exploitation in the actual production process,oilfield companies will inevitably have problems of resource waste and environmental damage,and the company will have to bear the corresponding environmental costs.Although oilfield companies have increased their efforts to control the environment in line with national environmental protection policies,they still need to expand their production capacity to improve their efficiency.How to balance the relationship between environmental protection requirements and environmental costs and achieve the goal of controlling environmental costs is an issue that oilfield companies and S oil producers should pay attention to.As a new type of environmental accounting management technology tool,material flow cost accounting uses the principle of quantity and cost balance of input and output substances in the production chain,and divides the cost into positive cost and resource loss by scientifically measuring the cost of intermediate link products.Cost,seeking to reduce the resource consumption of enterprises,so as to achieve the goal of reducing environmental costs and reducing environmental pollution,and achieving the "win-win" goal of economic and environmental benefits.This paper analyzes the current situation of environmental cost control of S oil production plant,and summarize the problems existing in the current environmental cost control of S oil production plant: insufficient environmental control power,and accounting method restrictions.According to the problems faced by S oil production plant,the necessity and feasibility of introducing material flow cost accounting into the enterprise are analyzed,and then the material flow cost accounting model for S oil production plant is constructed.Through the implementation of environmental cost control based on material flow cost accounting by S oil production plant,find the production loss of S oil production plant,the utilization rate of each process resource,etc.,and carry out in-depth analysis on the causes of resource loss,based on this,the S oil production plant Environmental cost feedforward control,in-process control andfeedback control,and anticipate evaluation of enterprise control application effects.Finally,the optimization proposal for the environmental cost control of the S oil production plant is proposed,which is conducive to improving the environmental management capability of the oil production plant and enhancing the environmental cost control effect of the enterprise.