【作者】 肖序； 周志方；

【Author】 Xiao-Xu Zhou-Zhifang (business school center southuniversity Changsha 410083)

【机构】 中南大学商学院；

【摘要】 在确保环境不受损害的前提下,减少废弃物,提高企业资源利用率和经济效益,是现代企业实施可持续发展战略的重要目标。资源流成本核算能从数量和金额两方面计量企业生产过程中的资源投入、消耗、废弃等的流量与存量信息,追踪被投入资源在企业生产流程中的移动轨迹。对此,本文以某大型制造企业为背景,以资源流成本核算为基础,旨在寻找损失成本产生的环节所在,以求达到资源节约、污染降低及成本削减的环境保护效果与环保经济效益同时提高的目的。更多还原

【Abstract】 It is an important goal for the modern enterprise implements sustainable developmental strategy that reduces waste,raises enterprise resources use and economic efficiency under the premise of environment preservation.Material flow cost accounting measures the information of flux and deposited capacity of resources investments,consumptions and abandons in quantity and money,reflects the resource cycle cost track of each material quantity center in enterprises,traces motion path of invested resources in enterprise production process.Regarding this,the paper takes a large-scale manufacture enterprise as background,takes material flow cost accounting as foundation,aims to seek the link which loss cost is produced,and aims to economize resource, reduce pollution and improve environment protecting effect and enterprise economy benefit at the same time.更多还原