摘要
MFCA是企业进行绿色发展,是我国实现"中国制造2025"目标的有利工具。MFCA是根据物质的输入和输出模型及物质平衡理论从物质流的"实物量"与"价值量"流转角度,将企业产品分成正、负制品成品分别核算,突出废弃物成本对企业的影响,从而促使企业寻找资源浪费的关键点,使企业自觉提高资源利用率,降低成本,减少废弃物排放。文章阐述了传统成本核算法的缺点,提出了MFCA应用的必要性,并对MFCA理论进行梳理,通过案例演示了MFCA核算流程,为指导我国企业应用MAFC提供一定的理论指导。
MFCA a favorable tool for the development of enterprises and for China to achieve the goal of ＂ Made in China2025＂ . MFCA is based on the input and output model of matter and the theory of material balance. From the perspective of ＂ physi-cal volume＂ and ＂ value volume＂ of material flow, a company′s products are divided into positive and negative products to accountfor each other, highlighting the impact of waste costs on enterprises. Therefore, enterprises are encouraged to find the key points ofresource waste, so that enterprises consciously improve the utilization rate of resources, lower costs, and reduce waste emissions.This paper expounds the shortcomings of the traditional cost-checking algorithm, puts forward the necessity of the application of MF-CA, combs the MFCA theory, demonstrates the MFCA accounting process through the case, and provides certain theoretical guid-ance for guiding Chinese enterprises to apply MAFC.
作者
尹梅
YIN Mei(Department of Finance and Trade,Hunan Radio and Television University,Changsha 410000,China;Hunan University of Humanities,Science and Technology,Loudi 417000,China)
出处
《湖南人文科技学院学报》
2018年第4期55-59,共5页
Journal of Hunan University of Humanities,Science and Technology
基金
湖南省教育厅基金项目“基于‘中国制造2025’的MFCA在我国制造业企业的应用研究”(16C0840)
湖南人文科技学院青年基金项目“经济新常态下我国管理会计应用与发展研究”(2015QN27)
