本文選題：物料流量成本會計(jì)　切入點(diǎn)：環(huán)境成本　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著人們生活水平的提高以及社會經(jīng)濟(jì)的蓬勃發(fā)展,人類在追求經(jīng)濟(jì)效益的同時(shí),對自然資源的需求量也在逐漸加大。而資源與社會經(jīng)濟(jì)兩者之間有著千絲萬縷的聯(lián)系。我國的自然資源存在著總量不足、企業(yè)對資源的利用率偏低和生態(tài)環(huán)境的惡化等問題。雖然政府出臺了多項(xiàng)環(huán)保政策用來解決由于經(jīng)濟(jì)發(fā)展所帶來的資源和環(huán)境問題,但治理效果遠(yuǎn)沒有想象中的理想。而在資源的應(yīng)用上,企業(yè)作為資源使用的較大一方更應(yīng)該對環(huán)保承擔(dān)責(zé)任。將企業(yè)生產(chǎn)變得透明化是物料流量成本會計(jì)需要實(shí)現(xiàn)的一個(gè)重要方面。該理論側(cè)重點(diǎn)之一是物料的變化情況,而對物料的關(guān)注對企業(yè)的生存與發(fā)展來說是十分重要的,它對企業(yè)來講存在著兩方面的益處:一方面可以使企業(yè)清楚地知道資源的使用情況,從而做出正確配置資源方案。另一方面在應(yīng)用該理論時(shí),是需要進(jìn)行前期準(zhǔn)備工作,而在準(zhǔn)備工作中有一點(diǎn)是要對生產(chǎn)物料的數(shù)據(jù)進(jìn)行收集與整理。這樣做的目的有利于檢查企業(yè)在每一生產(chǎn)步驟中是否合理投入了物料,從而做到對物料進(jìn)行科學(xué)分配。降低企業(yè)生產(chǎn)經(jīng)營成本,減少物料的投入量,減少資源的浪費(fèi),提高了資源的使用效率。應(yīng)用MFCA1重新計(jì)算產(chǎn)品成本的研究,對于制藥企業(yè)具有較強(qiáng)的現(xiàn)實(shí)意義。MFCA的應(yīng)用既滿足企業(yè)所追求的利潤最大化的目標(biāo),又能促使企業(yè)承擔(dān)社會責(zé)任,樹立了良好的企業(yè)形象。通過定性與定量分析法、文獻(xiàn)分析法等多種方法的綜合運(yùn)用,分別從不同的研究角度對三精制藥應(yīng)用MFCA進(jìn)行了分析。摸清了三精制藥所具備的MFCA應(yīng)用的前提條件,其中包括會計(jì)信息系統(tǒng)健全,管理人員知識儲備充足等。正是因?yàn)槿扑幘邆溥@些條件,才能保障MFCA在公司的順利實(shí)施。以三精制藥的片劑藥為例進(jìn)行基于MFCA的重新核算,并采用MFCA與成本控制二二者相結(jié)合的方式,進(jìn)行三精制藥的產(chǎn)品成本的控制。先采用MFCA對正產(chǎn)品和負(fù)產(chǎn)品進(jìn)行成本核算,利用核算的數(shù)據(jù)進(jìn)行對比分析,最終達(dá)到控制成本的目的。在三精制藥引入MFCA,不僅僅是采用了一種新型的核算方法,而是將MFCA理念與三精制藥的成本控制有機(jī)融合,利用MFCA核算的更加準(zhǔn)確、更加可靠的真實(shí)數(shù)據(jù),創(chuàng)造出更加有效的產(chǎn)品成本控制效果。三精制藥MFCA核算與成本控制結(jié)合的應(yīng)用案例,可為更多的制藥企業(yè)提供成本控制與社會責(zé)任履行雙重功效的有益實(shí)踐。
[Abstract]:With the improvement of people's living standard and the vigorous development of social economy, human beings are pursuing economic benefits at the same time. The demand for natural resources is also gradually increasing. And there are inextricable links between resources and social economy. The total amount of natural resources in our country is insufficient. Although the government has issued a number of environmental protection policies to solve the resource and environmental problems caused by economic development, But the effect of governance is far from the ideal. And in the application of resources, As the larger party of the use of resources, enterprises should take responsibility for environmental protection. Making production transparent is an important aspect of material flow cost accounting. One of the emphases of this theory is the change of materials. But the attention to the material is very important for the survival and development of the enterprise, it has two benefits for the enterprise: on the one hand, it can make the enterprise know the use of the resources clearly. On the other hand, when applying the theory, it is necessary to carry out preparatory work. One thing in the preparation work is to collect and organize the data of the production materials. The purpose of doing this is to check whether the enterprise has reasonably injected the materials in each production step. In order to achieve the scientific distribution of materials, reduce the cost of production and operation of enterprises, reduce the amount of materials, reduce the waste of resources, improve the efficiency of the use of resources. The application of MFCA1 to recalculate the cost of products, The application of MFCA to pharmaceutical enterprises has strong practical significance. The application of MFCA can not only meet the goal of maximizing profits pursued by enterprises, but also promote the enterprises to assume social responsibility and establish a good corporate image. The comprehensive application of many methods, such as literature analysis, respectively, has analyzed the application of MFCA in three refined drugs from different research angles. The preconditions for the application of MFCA in the three refined drugs have been found out, including the sound accounting information system. Managers have sufficient knowledge reserves, etc. It is precisely because the three refined drugs have these conditions that they can guarantee the smooth implementation of MFCA in the company. Take the tablets of the three refined drugs as an example for reaccounting based on MFCA, MFCA and cost control are used to control the product cost of three refined drugs. First, the cost accounting of positive and negative products is carried out by MFCA, and the data of accounting are compared and analyzed. Finally, the purpose of cost control is achieved. The introduction of three refined drugs into MFCA not only adopts a new accounting method, but also combines the concept of MFCA with the cost control of three refined drugs, and makes use of MFCA to calculate more accurately. More reliable real data to create a more effective product cost control effect. Three refined drug MFCA accounting and cost control application cases, It can provide beneficial practice of cost control and social responsibility for more pharmaceutical enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F406.7

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