简论绿色供应链中物质流成本会计的应用  

A Brief Interpretation of the Application of Material Flow Cost Accounting in Green Supply Chain

作　　者：刘伯伦[1] LIU Bo-lun(School of Accounting,Hunan University of Commerce,Changsha 410205,China)

机构地区：[1]湖南商学院会计学院,长沙410205

出　　处：《中小企业管理与科技》2018年第9期81-84,共4页Management & Technology of SME

基　　金：湖南省研究生科研创新项目"绿色供应链视角下制造企业资源流转成本会计应用研究"(CX2016B660)

摘　　要：随着ISO 14052的发布,扩展物质流成本会计应用范围以提高供应链整体环境效益与经济效益已成为物质流成本会计理论与应用研究重点关注的问题。论文介绍供应链内物质流成本会计应用原则、信息共享与实施步骤,并以绿色供应链为视角,探讨物质流成本会计在绿色设计、绿色采购、绿色生产与绿色回收四个方面的应用。With the release of ISO 14052,expanding the application scope of material flow cost accounting to improve the overall environmental and economic benefits of the supply chain has become a key issue in the theory and application of material flow cost accounting.This paper introduces the application principles,information sharing and implementation steps of material flow cost accounting in supply chain,and discusses the application of material flow cost accounting in four aspects of green design,green procurement,green production and green recovery from the perspective of green supply chain.

关 键 词：物质流成本会计(MFCA) 绿色供应链 ISO14052 

分 类 号：F23[经济管理—会计学]