资源流成本会计控制决策模式研究——以日本田边公司为例

Study on Control Decision Model of Resource Flow Cost Accounting

资源流转成本会计是会计学界为解决资源约束和环境污染问题提出的一种新的成本管理会计核算方法。它通过对企业各个环节的资源流转进行追踪核算,可以促进企业减少资源消耗,降低成本,实现经济效益和环境效益的协调发展。本文在总结其核算基本原理和方法的基础上,比较分析了资源流转成本核算的优势,以日本田边公司为例重点剖析了资源流成本会计的控制决策模式,旨在为企业实施经济、环境和社会协同共生的三赢管理模式提供方法借鉴,促进我国低碳经济的发展。

Resource flow cost accounting is a new method of cost management accounting for resolving the resource and environment problem. It can help enterprises to reduce costs and resources consumption, promotes the harmonious development of economic and ecological efficiency through tracing and accounting the resources in each process of the enterprise. This paper first presents the principle and approach of resource flow cost accounting, then analyses its advantages by comparing the differences with other cost accounting methods, finally focuses on a decision methods for control called PDCA with a case of Tanabe Seiyaku Co. Ltd. It aims to provide a method for enterprises achieving harmonious development in economic, environment and society, so as to promote the development of Low Carbon Economy in our country.