循环经济下资源型企业业务流程成本分析

Analysis of the cost of business process of the resource-oriented enterprises under circular economy

通过运用作业成本法对循环经济发展模式下的资源型企业业务流程成本进行分析,将环境成本作为资源型企业成本分配的一项重要内容,建立了资源型企业业务流程成本的分析与计算模型,并详细探讨了在资源型企业业务流程成本核算过程中环境成本的分配问题。最后,通过实例分析验证了资源型企业业务流程成本分析与计算方法,具有一定的实践意义。

We analyze the business process cost of resource-oriented enterprises under circular economy by the method of activity-based costing,and take the environmental cost as an important portion of resources-oriented enterprises＇ cost allocation,and set up the cost analysis and calculation model of resources-oriented enterprises＇business process. Meanwhile,we also discuss the allocation issues of environmental cost in the course of cost calculation of resources-oriented enterprises＇ business process. Finally,we validate the cost analysis and calculation method of resource-oriented enterprises＇business process through an example,which has a good significance of practice.