资源流成本核算是基于企业制造过程中材料、能源的投入、生产、消耗及转化为产品的流量管理理论,它是跟踪资源实物数量变化,提供资源全流程物量和价值信息的核算。资源流成本核算将企业的内部资源流转视为成本分析的中心,按照资源的输入输出平衡原则(原材料+新投入=输出端正制品+输出端负制品),将一个 Resource flow cost accounting is based on the material, energy input, production, consumption and conversion into product flow management theory in the manufacturing process. It is to track the change of the physical resources quantity, and provide the accounting of the whole process material quantity and value information. Resource Flow Costing considers the internal resource flow of an enterprise as the center of cost analysis. In accordance with the principle of input and output of resources (raw materials + new inputs = positive outputs + negative outputs), one