Study On Environmental Cost Accounting Of B Enterprise Based On Material Flow Cost

While the economy of manufacturing enterprises in China is booming,it also brings serious environmental problems.At the 19th Party Congress called for building a beautiful China as a major goal of building China into a modern strong socialist country,raise ecological civilization construction and environmental protection to an unprecedented level,and environmental protection will play an important role in future economic development.In such an economic situation,automobile manufacturing enterprises are facing the double pressure of environmental protection and economic development.For the sustainable and stable development of the enterprise,it is necessary to pay attention to the accounting of environmental cost,Maintain the coordinated development of environment and economy.This paper selects enterprise B as the case enterprise,analyzes the problem of environmental cost accounting method of automobile manufacturing enterprise B,and proposes practical solutions.Firstly,this paper presents the background,purpose and significance of the topic,defines the concepts of environmental cost and material flow cost(MFCA),and expounds the literature review related to environmental cost and material flow cost accounting.In the theoretical part,the concepts of environmental cost and material flow cost accounting are given.Case study part,first analysis B enterprise environment cost accounting current situation and existing problems at present,found that B enterprise environment cost accounting of environmental cost accounting not separate measurement,limited range and environmental cost accounting project missing three problems,in order to solve these problems,this paper introduced MFCA environment cost accounting,by determining cost accounting objects and processes,classification,determine the volume,collect and summarize data,calculate the cost of production in the internal environment,coupled with LIME method to measure external environmental damage cost,environmental cost accounting results are obtained.The conclusion is drawn from the analysis results:MFCA accounting makes the product cost information more accurate;Make the enterprise's environmental cost more comprehensive and real;Clarify the source of the huge environmental cost of enterprises;The external environmental damage cost of the enterprise can be quantified;Quantifying the negative product rate of each workshop is conducive to improving the utilization rate of resources.Finally,according to the analysis above,MFCA accounting of environmental cost in enterprise B is conducive to the development of the enterprise.So introduce MFCA accounting methods of B enterprises are faced with the problem analysis,found that B enterprises there have not set up independent environmental cost accounting center,enterprise accounting system cannot meet the demand of MFCA accounting,the comprehensive introduction of MFCA is difficult to get employees and support issues such as the lack of talents and technology,and puts forward countermeasures in view of the problem,set up independent of the environmental cost accounting center in companies B,build environment cost database,internal local push MFCA accounting environment cost,strengthening the training and communication with the employees and actively the introduction of outstanding professional and technical personnel,Jointly promote enterprise B to apply MFCA to calculate enterprise environmental cost.At the same time,it also promotes the application of MFCA accounting model in enterprise practice,provides theoretical reference for China's automobile industry and government departments,promotes the development of China's environmental protection cause,and realizes the sustainable development of enterprise ecology and economy.