资源流成本法在白酒企业环境管理会计的应用研究
被引量：1
摘要
资源流成本法为企业加强环境管理会计提供了重要的核算工具,白酒企业可借此建立全产业链包括环境成本在内的企业资源计划信息系统,将蒸煮、糖化、发酵、蒸馏等各物量中心所耗用的各种资源可视化,科学设定相应的环境成本会计科目,实现资源节约与环境保护双赢。
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