Research On Enterprise Environmental Cost Control Based On Material Flow

With the rapid development of global economy,people's living standard has greatly satisfied,while GDP growth has also brought many negative effects,mainly reflected in the environment,global temperatures continue to rise,the increasingly serious air pollution,resources are exhausted,these problems seriously affect the survival of mankind.Therefore,how to coordinate the relationship between economic development and environmental protection has become the primary task facing all countries.As the main body of production and management and the direct beneficiaries of economic development,enterprises have an unshirkable responsibility for environmental damage and pollution.As the government pays more attention to environment,if enterprises want to maintain good competitiveness in complex environment,we must actively assume social responsibilities and strengthen environmental protection.Traditional cost accounting is only a general account of all expenses related to the production of products into the cost of products,without the specific calculation of the amount of waste generated in production,making enterprises lack the awareness of environmental cost control.The material flow cost accounting as an important means for the implementation of environmental management model,its products will be divided into positive and negative products,make the enterprise cost more detailed classification for transparency,reduce the material consumption,reduce cost,reduce pollution and further realize the coordination of economic development and environmental protection.Based on a large number of domestic and foreign references on material flow and environmental cost control,the paper fully grasped the principle of balance of environmental resources flow,the value of environment and the theory of cost control.Taking the enterprises with material flow as the research object and the environmental cost control as Research content,a comprehensive exposition of the problems existing in the enterprise environmental cost control as well as the enterprise environmental cost control on the material flow demand.In the process of environmental cost control,material flow cost accounting should be actively introduced,and mathematical modeling technology is used to build an enterprise environmental cost control model based on material flow so that the environmental costs incurred in the process of production and operation are further refined and passed Case studies test the model.In view of the specific problems existing in the control of enterprise environmental costs,this paper puts forward specific solutions,mainly from the perspectives of the two main actors of government and enterprises,providing strong support for the application of material flow in environmental cost control,enabling enterprises to more clearly define the product loss in production,Better reduce emissions of waste,protect the economic efficiency of enterprises at the same time achieve green development.