基于MFCA的企业环境成本核算研究  

Environmental Cost Accounting of Enterprises Based on MFCA

作　　者：千敏 宋然[1] 焦琳晓 Qian Min;Song Ran;Jiao Linxiao(Anhui Sanlian University,Hefei 230601,China;Chaohu University,Chaohu 238024,China)

机构地区：[1]安徽三联学院,安徽合肥230601 [2]巢湖学院,安徽巢湖238024

出　　处：《黑河学院学报》2023年第2期43-45,共3页Journal of Heihe University

基　　金：安徽省人文社科项目“基于MFCA的餐饮废物减排决策研究”(SK2019A0756);安徽三联学院科研基金重点项目“基于绿色会计的企业成本核算研究”(SKZD2021006)。

摘　　要：MFCA核算对企业的健康可持续发展具有重要意义,该方法既考虑企业生产过程对环境的影响,也兼顾了企业在治理环境过程中所发生的成本,可以为企业提供全面的环境成本信息,并有助于企业实现经济利益和环境效益的协同发展。我国学者对MFCA的研究较为广泛,但该方法在企业物料管理中的运用则非常有限。基于此,以物料流量成本会计为研究对象,分析其基本流程和面临的挑战,提出将MFCA与生命周期成本法、供应链管理等与其集成,并扩展和延伸MFCA的理论与实践,从而为MFCA的具体实践提供借鉴。MFCA accounting is of great significance to the healthy and sustainable development of enterprises, because this method can consider not only the impact of the production process on the environment, but also the cost of environmental governance. Therefore, it can provide comprehensive environmental cost information for enterprises, and help enterprises to realize the coordinated development in economic benefits and environmental benefits. At present, domestic scholars have conducted extensive research on MFCA, but the method is very limited in the enterprise material management. Based on this, this paper makes a study on the material flow cost accounting, analyzes its basic process and challenges,proposes to integrate MFCA with life cycle cost method, supply chain management, etc., and extends the theory and practice of MFCA, so as to provide reference for the specific practice of MFCA.

关 键 词：MFCA 生命周期成本法 供应链管理 

分 类 号：F27[经济管理—企业管理]