基于决策成本法的物料流量成本会计及应用  

Material Flow Cost Accounting and Its Application Based on Decision-making Cost

作　　者：焦琳晓[1] 千敏 JIAO Lin-xiao;QIAN Min(Anhui Sanlian College,Hefei,Anhui,230000,China)

机构地区：[1]安徽三联学院,安徽合肥230000

出　　处：《武汉商学院学报》2018年第4期70-72,共3页Journal of Wuhan Business University

基　　金：安徽省教育厅2017年度高校优秀青年骨干人才国内外访学学研修项目(项目编号:gxfx2017149)

摘　　要：物料流量成本会计能量化内部资源损失,为企业改善潜力的挖掘和资源利用率的提高提供信息基础;而较好的内部管理和组织能力是确保MFCA实施效果的关键。本文以物料流量成本管理为理论基础,引入决策成本法,利用其约束条件来控制环境成本管理质量和资源利用率管理的实践,通过这种方式提高成本管理水平,建立起更加符合企业实际需求的成本核算体系,使得成本核算制度更加的完善,在节能环保和使环境得到充分保护的基础之上,促进企业的健康、长远发展,本文还结合个案对此加以探讨。Material flow cost accounting （abbreviated as MFCA） can quantify the loss of internal resources, which provides the information for enterprises to tap potential for improvement and promote resource utilization rate. The better internal management and organizational ability are the keys to ensure the effect of MFCA implementation. This paper, with material flow cost management as the theoretical basis, introduces decision-making cost, and make use of its constraints to control the quality of environmental cost management and resource utilization management practices. This method can improve the cost management level and help establish a cost accounting system that is more in line with the actual needs of enterprises. The optimized cost accounting system can promote enterprises to achieve sustainable and long term development on the basis of full protection of the environment by energy conservation. This paper makes the in-depth analysis with specific cases.

关 键 词：物料流量成本会计 决策成本法 成本管理 

分 类 号：F426.81[经济管理—产业经济] F406.72