Study on the Material Flow Cost Accounting Based on Resource Conservation

摘要

The paper introduces material flow cost accounting based on material flow analysis and flow management theory, identifies that material flow cost accounting can realize the purpose of reducing the used resources and costs, and then promote the harmonious development of economic and ecological efficiency, so this paper establishes the basis idea, accounting principle and control model of material flow cost accounting, draws an conclusion that material flow cost accounting is an effective tool of environmental management accounting, and its applications can increase the costs transparency occurred in production process, and therefore achieve sustainable development both of environment and economy.