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Research On Economic And Environmental Benefits Of Enterprises Based On MFCA Material Flow Cost

Posted on:2019-11-16Degree:MasterType:Thesis
Country:ChinaCandidate:Y YuFull Text:PDF
GTID:2429330545466277Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of the society,Chinese companies are not only facing economic pressure also suffers from environmental stresses,therefore,look for to economic pressure and environment between the balance is the key to be solved.In order to solve the two kinds of pressure effectively,the key is to obtain the information and materials of the enterprise comprehensively.Because the use efficiency and discharge of materials not only affect the economic benefits of enterprises but also affect the environmental benefits of enterprises.However,since enterprises have not established a systematic material cost accounting system,it means that they cannot obtain accurate cost information.In business,accounting is a bridge between environment and economy.MFCA is used to reflect the enterprise in the production process of impact on material costs related to a way,he can help enterprises to contact a reasonable link between environment and economy together,detailed material cost for accounting firms,which provide detailed information of material costs to the enterprise.In view of this,the research idea of this paper is:first,based on the principle and method of MFCA first to calculate the case company specific material loss status in each production process,to find out the loss more losses in production process and each production process more cost.Secondly,the cost of companies before and after the use of MFCA will be compared,and the economic and environmental effects of enterprises after the use of MFCA will be analyzed from the perspectives of economic benefits and environmental benefits respectively.Third,it puts forward its own Suggestions on the deficiencies of enterprises in some aspects after the use of MFCA.By writing this article is not hard to find,use MFCA to material cost accounting enterprises can not only will the company's each production link of material usage to intuitive,make the company managers can know the material use problems of each link,thus in the production process of targeted rectification,make the enterprise in both economic and environmental benefits achieved good effect,to the enterprise in the production process,improve the utilization rate of resources has a positive effect.
Keywords/Search Tags:MFCA, material cost, economic benefits, environmental benefits
PDF Full Text Request
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