基于MFCA的成本会计教学应用研究

An Application Study on Cost Accounting Teaching Based on the MFCA

受环境问题的影响,传统的制造业中以产品为核心的成本会计,难以识别企业的环境成本。从教学内容、教学手段方法、考核方法等角度,将物料流成本会计MFCA融入成本会计教学中,识别出企业生产过程中的废弃物成本,为会计专业人才成本会计课程研究提供新的思路,提高学生的环保意识。

It is difficult to identify the environment costs in enterprise for the cost accounting in traditional manufacturing industries which focus on the products due to the influence of environmental problems. With the aims of addressing this problem, the material flow cost accounting （MFCA in short） is suggested to be integrated into the cost accounting teaching from the aspects of teaching content, teaching methods and examination methods, ect.. This method can help people identify the costs of wastes produced in the process of enterprise production. The teaching based on MFCA can provide new ideas for the course of cost accounting as well as raise students＇ environmental awareness.