MFCA信息决策支持应用分析  

Analysis of MFCA information decision support application

作　　者：焦琳晓[1] 金静静 JIAO Lin-xiao;JIN Jing-jing(College of Accounting,Anhui Sanlian College,Hefei 230000,China)

机构地区：[1]安徽三联学院,财会学院,安徽合肥230000

出　　处：《河北工程大学学报（社会科学版）》2020年第1期30-34,共5页Journal of Hebei University of Engineering(Social Science Edition)

基　　金：安徽省人文社科项目(编号:SK2019A0756);安徽省社科规划项目(编号:AGZ18094)。

摘　　要：提高生产效率、减少生态环境影响是现代企业面临的普遍任务,环境管理会计(EMA)利用会计工具和实践来支持公司内部对环境问题的管理决策及其对公司绩效的影响。而MFCA是为了实现环境和经济高效的材料使用而开发的EMA工具之一,为了更好了解MFCA潜在作用。文章在国内外理论基础上,将MFCA物料流量成本会计(MFCA)与环境管理会计(EMA)的概念发展联系起来,构建基于决策成本法的物料流量成本的核算体系,确定额外的决策情况和决策者,并讨论了扩展MFCA的潜在益处,力图为我国企业实施MFCA决策支持更好地发挥作用,提供可操作性强的路径。Improving production efficiency and reducing ecological impact are common tasks facing modern enterprises. Environmental Management Accounting(EMA) uses accounting tools and practices to support internal management decision-making on environmental issues and its impact on corporate performance. MFCA is one of the EMA tools developed for environmentally friendly and cost-effective material use in order to better understand the potential role of MFCA. Based on the domestic and international theoretical literature, this paper links the conceptual development of MFCA and EMA to identify additional decision-making and decision-makers and discusses the potential benefits of extending MFCA, trying hard for China’s enterprises to carry out MFCA decision-making support to play a better role, and providing an operable path.

关 键 词：物料流量成本会计 决策支持 潜力 

分 类 号：F234.2[经济管理—会计学]