Application Research Of Material Flow Cost Accounting In Coal Washing Enterprise

With the continuous proposals of national environmental protection policies,how to continuously improve environmental protection standards on the basis of ensuring the economic benefits of enterprises is a difficult problem that our modern enterprises must face.The current enterprise cost accounting system incorporates all the costs incurred in the production and manufacturing process into the cost of finished products.It is difficult to obtain the cost data related to resource loss from it.Thus,the "general" accounting model will make it difficult for enterprise decision makers to obtain the necessary cost data from the statements to calculate the waste rate of resources and the loss rate of costs,etc.to find out the weak links to improve production.The digital basis of the mode.Material flow cost accounting is an important tool of environmental accounting.The core of its accounting concept is to divide waste and unqualified products into negative products in the production process,and trace the cost information of negative products according to the flow of resources.The characteristic of material flow cost accounting just makes up for the defect of neglecting waste cost in current enterprise cost accounting system.Combining the above two reasons,how to integrate the idea of material flow cost accounting with the current enterprise cost accounting system to form a new cost accounting system that meets the needs of enterprise developmenthas become an urgent problem to be solved.Based on the analysis of the existing research results of material flow cost accounting at home and abroad,this paper applies the idea of material flow cost accounting to enterprise cost accounting,taking the raw coal washing process of X coal preparation plant as an example,in order to provide some ideas for the application of material flow cost accounting in enterprise cost accounting.Firstly,by analyzing the problems existing in the current cost accounting system of coal preparation enterprises,this paper puts forward the necessity of applying material flow cost accounting in coal preparation enterprises to reform the cost accounting system and the basic procedures for successful application of material flow cost accounting,as well as the basic conditions for the application of material flow cost accounting in X coal preparation plant,and puts forward the particularity of the application of material flow cost accounting in X coal preparation plant.Secondly,material flow cost accounting is introduced from the process of coal preparation.Taking X coal preparation plant as an example,the material flow center is divided,data is collected and sorted out,and the application results of material flow cost accounting are analyzed.Finally,based on the application results of material flow cost accounting,relevant countermeasures and suggestions are put forward for X coal preparation plant: Establishing material flow cost database and improving management system;formulating material flow cost accounting system and implementing pilot application;fully incorporating enterprise operation activities to ensure effective implementation;supplementingenvironmental cost gaps and providing environmental protection monitoring basis;introducing three-product heavy medium cyclone classification and separation to reduce the loss of coarse and clean coal;constructing intelligent coal preparation plant to realize coal preparation information Transparency and refinement.