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ID:33323659
大小:1.81 MB
页数:69页
时间:2019-02-24
《基于mfca的企业环境成本核算研究——以jm稀土企业为例》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、内蒙古科技大学硕士学位论文AbstractManufacturingenterprisesplayanimportantroleinthehigh-speedeconomicdevelopment,thedevelopmentofeconomystillreliesonhighinputofresourcestoachievetheeconomicgrowthinalargeextent,andtheresultisthattheresourceoutputrateisrelativelylowandenvironmentalp
2、ollutionproblemshavebecomeincreasinglyserious.So,inthebackgroundofsustainableeconomicdevelopment,theproblemisnoteasilyresolvedfortheresourceenterprisesthathowtoprotectenvironment,reducetheresourcelossesandchecktheenterpriseenvironmentcostcorrectly.Inthetraditionalcos
3、taccounting,onlythedepreciationofequipmentandthepollutiondischargefeeisinvolvedintheenvironmentcost,buttheenvironmentcostresultingfromresourcelossintheproductionprocessisneglected.ThepaperisbasedontheenterpriseenvironmentcostaccountingofMFCA.Byusingthismethod,theente
4、rprisecouldknowthattheenvironmentalcost,whichiscausedbynegativeproducts(loss)intheprocessofenterpriseproduction.Thatthemainpurposeoftheaccountingresultsistohelpenterprisemanagerstofindthelinkoftheimprovementintheenterpriseresourceloss,soastoimprovetheutilizationrateo
5、fresourcesandprotecttheenvironment.Researchmethodsusedinthispaperareliteratureresearch,fieldresearchmethodandcaseanalysismethod.Thispaperisdividedintothefollowingfourparts:Thefirstpartistheliteraturereview.Itisabouttheconceptandtheclassificationofenvironmentalcostsan
6、dtherelatedcurrentresearchsituationofMFCA(MaterialFlowCostAccounting).Throughtheliteratureresearch,themethodwassummarizedabouttheconceptandclassificationofenvironmentcostinpracticaloperationforthispaper.Thenthesecondpartistobuildamodelofenvironmentalcostaccountingwhi
7、chisbasedonthematerialflowingcostaccounting.TheMFCAmethodisbasedonthetheoryofmaterialbalanceforitsaccountingbasis.Infact,itisaccountedthelossofmaterialflowinginproductionprocess.Throughtheanalysisofthedataloss,theenterprisecouldIII内蒙古科技大学硕士学位论文knowthatthekeyofthereso
8、urceslosswhichistoupdateitsproductionprocessandenhancethebenefitoftheeconomicandenvironmentalprotectioninthefuture.Thethirdpartisth
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