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准确核算环境成本是企业提高环境绩效的重要途径之一。为解决传统环境成本核算方法存在的不足,物料流量成本会计应运而生。物料流量成本会计能全面反映环境成本内容,有利于提高资源利用率,是企业高级管理人员制定环境决策的一种重要工具。文章详细介绍了企业成功运用物料流量成本的前提条件,并重点阐述物料流量成本会计导入企业的具体流程,为企业准确核算环境成本提供借鉴。
Accurate accounting of environmental costs is one of the important ways for enterprises to improve environmental performance. In order to solve the shortcomings of traditional environmental cost accounting methods, material flow cost accounting came into being. Material flow cost accounting can fully reflect the content of environmental costs, help to improve resource utilization, is an important tool for business executives to make environmental decisions. The paper introduces the preconditions for the successful application of material flow cost in enterprises and focuses on the detailed flow of the material flow cost accounting introduction enterprises so as to provide reference for enterprises to accurately calculate the environmental costs.