资源流转成本会计的评价分析与控制决策研究

Analysis and Decisions for Resource Flow Cost Accounting

资源流转成本会计是适应可持续发展要求提出的一种新的成本管理会计核算方法。它通过对资源流转各个环节的资源追踪核算,可以提高资源流转的透明度,帮助企业实现减少资源消耗、降低成本的目的,促进企业经济效益和生态效益的协调发展。在对其基本原理和核算方法介绍的基础上,重点分析了资源流转成本核算与标准成本、环境成本以及废弃物成本核算的差异,指出了其优势,提出了PDCA的成本控制循环决策方法。

resource flow cost accounting is a new method of cost management accounting adapting the requirements of sustainable development. In the way of tracing and accounting resources in each process, It can enhance the transparency of resource flow cost accounting and help companies for reducing the used resources and costs, promoting the harmonious development of economic and ecological efficiency . This paper first presents the principle and approach of resource flow cost accounting, then Focuses on analyzing the differences between resource flow cost accounting and standard cost accounting, environmental cost accounting as well as waste cost accounting, points out its advantages and proposes a decision method of controlling cost called PDCA.