Ling Ren
School of Business Administration University of Science and Technology, Liaoning, Anshan, 114051, China
Caiying Wu
School of Business Administration University of Science and Technology, Liaoning, Anshan, 114051, China
Na Wang
School of Business Administration University of Science and Technology, Liaoning, Anshan, 114051, China
ABSTRACT
Material Flow Cost Accounting is an important component of environmental management Accounting, by means of Material Flow analysis, enterprise accounts related Material Cost loss situation, makes the manufacturing Cost visualization, which is convenient for enterprise managers to enterprise production process of waste discharge point to control and improve, China's current related case research also less so. In this study, by using An Shan Machinery Manufacturing Company implement environmental management MFCA examples as the research object, in order to verify the applicability of the index system and the feasibility and to provide reference for other enterprise introducing MFCA.
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How to cite this article
Ling Ren, Caiying Wu and Na Wang, 2013. Cost Accounting Analysis on Anshan Machinery Limited Liability Company Material
Flow. Information Technology Journal, 12: 6921-6924.
DOI: 10.3923/itj.2013.6921.6924
URL: https://scialert.net/abstract/?doi=itj.2013.6921.6924
DOI: 10.3923/itj.2013.6921.6924
URL: https://scialert.net/abstract/?doi=itj.2013.6921.6924
REFERENCES
- Feng, Q.G., 2008. Material flow cost accounting based on environment management and its application. Account. Res., 12: 69-76.
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