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.

关键词： material flow cost accounting resource efficiency environmental management accounting flow management

作者: Zheng Ling Xiao Xu

作者单位: Business school of central south university, Changsha, P.R.China, 410083 Hunan Business university, Business school of central south university, Changsha, P.R.China, 410083

会议类型: 国际会议

会议名称: 4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)

会议地点: 武汉

会议语种:英文

页码: 1168-1175

在线出版日期: 2009-08-22（万方平台首次上网日期，不代表论文的发表时间）