Resource flows and the prospect of the evolution of cost accounting

[Abstract] This paper analyzes the flow of resources to the evolution of Cost Accounting, basic accounting principles and Development trends, points out that China is now in the middle stage of industrialization requires a lot of consumption of resources, resource flow Cost Accounting applications can help businesses to achieve waste from the source reduction and recycling.

[Keywords:] resource flow; costs; environmental management; eco-efficiency

First, the resource flow Cost Accounting background

Resource Flow Cost Accounting (Resource Flow Cost Accounting, RFCA) is the reference of the accounting academic material flow cost accounting in Germany to develop. Purpose is for the domestic manufacturing enterprises on the grim situation of high demand for resources, the production process through the accurate accounting and control, to improve resource utilization while reducing environmental impact, in order to achieve Economic efficiency and environmental impact mitigation, Economic and environmental benefits to achieve the coordinated Development of two types of society to promote the ecological construction. So explore the resources of flow cost accounting The background needs to be traced back to material flow cost accounting (Material Flow Cost Accounting, MFCA).

Material Flow Cost Accounting in Germany (the MFCA) began in the environmental protection measures, namely the traditional environmental management practices. The first of its emphasis on the end of the production process through the environmental pollution control technologies as well as compliance with environmental policies for environmental management; with the requirements of sustainable Development and environmental awareness increases, the field of environmental management accounting in a more in-depth study, combined with the wider consideration of environmental costs from cost reduction; later with the traffic management study in-depth and put forward the concept of eco-efficiency , MFCA with material flow analysis and the theory of industrial ecology have seen a breakthrough. It all nodes in the production process to consider changes in the circulation of material loss to find the causes and costs of improvements. to extend the concept of environmental costs to the entire production the formation process and the Development of six types of material flow costs, thereby clearly defining the various costs of the production process, it has the visual characteristics, provide a basis for further improvement of data, enabling organizations to make improvements accordingly. So that the material flow accounting is in promoting environmental management, Development of environmental management accounting process developed, micro-level environmental management accounting is a tool. and ideological context of its development path shown in Figure 1.



Second, the resource flow cost accounting of the situation

Resource flow cost accounting from the material flow cost accounting in Germany. German prototype material flow cost accounting management and the environment by the German Association (IMU) of the founder, Augsburg (Augsburg) University Professor Bernd Wagner (Bernd Wagner) proposed. The goal is to through traffic management (Flow Management) of the means to alleviate the pressure on the environment and reduce costs while increasing Economic efficiency and environmental efficiency. Since then, scholars in Germany traffic management and material flow cost accounting for a more in-depth Research. Stephen Doyle Le Boshi (Dr.Stefan Enzler) and Marcos Sizhuo Bobo Shi (Dr.Markus
Strobel) In "<traffic management - driven by material flow management concepts to reduce costs and reduce environmental pollution>> a text, the basic idea of ​​traffic management and traffic management tools are discussed. Sizhuo Bo (Strobel) and Redmond (Redmann) in 2000 wrote "The <flow cost accounting - based on the actual flow of materials through the method of accounting
Reduce costs and reduce pressure on the environment>> a text, discussed in detail the relevant material flow cost accounting, including the target material flow cost accounting, the basic ideas and methods.

This method was put forth in Germany, which has been widely recognized by the international community, especially in resource-poor Japan has been promoting the rapid application of the year 1999, the Japanese Economy, Trade and Industry (METI) commissioned the "Century Project" in a The first project will MFCA into business; 2002 fiscal year, the Institute for Global Environmental Strategies (IGES) Kansai Research Center under the Japan Paint Co., Ltd. and Shionogi & Co., Ltd. cooperate in the implementation of the second such project. Japan Ministry of Economic Affairs (METI) worldwide experts on the environmental cost accounting techniques on the provisions of the study, and on this basis, the method of MFCA was amended so that it can be more easily applied to the process of production and operations . In Japan, in recent years, will issue an annual flow of resources cost accounting guidelines (Guide for Material Flow Cost Accounting).

At the same time, the United States will focus its Research and computer systems located in the joint application. MFCA the three countries of study have a common characteristic: they are the Research and business activities of each country together, and in the Company launched in cooperation with Research institutions. This business and research institutions on the same side hold the same desire for joint research with far-reaching social significance, promote the rapid progress of the study.

In China, a typical material flow analysis and research literature is Lu Zhongwu Academy team Material Flow of Steel series of achievements. In addition, there are closely related with the material flow analysis of the literature of industrial ecology research data. Almost all of these documents from a scientific point of view of natural science or engineering studies, and accounting areas of resource flow cost accounting is still rare.

Manufacturing enterprises in China's utilization of resources is different from developed countries. Developed countries such as Germany and Japan are now in post-industrial period, the industrial structure, there is seldom on the mine, sources high energy consumption and high pollution Industry, so research The industrial problem is how to back-end processing industries with high value-added extension. while China has just entered the middle stage of industrialization, extensive Economic growth has not fundamentally changed, but also going through a phase of resource consumption, so the waste from the source to achieve reduction, pollution control is China's enterprises face more serious issue. So for our country is to change the traditional growth model, the stage of taking a new road to industrialization, with the basis of existing research abroad, the absorption of industrial ecology and energy raw materials flows (material and energy flow) analysis, material reduction (dematerialization) theory, and ecological benefits (eco-efficiency) and other methodologies, the concept of the material flow stream content to the expansion of resources to build our enterprise resource flows for cost accounting theory and methods practical requirements with immediate and far-reaching social significance. According to RFCA accounting methods to quantify resource flow through the various elements of the system, looking for waste into resources to improve aspects of material flow, optimize and integrate all of the environmental Technology company, is expected to increase resource efficiency and reduce environmental impact purposes, thereby contributing to corporate economic objectives and environmental objectives and coordinated development.


Third, the resource flow cost accounting methods and basic principles of the development context

MFCA originated in the application of environmental management within the system "input-output balance", also known as the ecological balance of the material balance or business. This method is to obtain environmental indicators for reporting purposes, such as materials buy ratio, the percentage of all the energy consumption , the percentage of waste output and so on. The original index only physical units, such as waste generated per unit of tonnage, or the consumption of energy per unit of kilowatt / hours. was in turn based on the needs of corporate decision makers to convert as monetary units, such as per capita annual unit energy costs, unit costs of raw materials, the unit cost of waste and so on.

First, a large German pharmaceutical company in the implementation of material flow cost accounting of the project. They first started from the end of the production process, and then follow the track of material flow traced back to its beginning, until the materials purchased. Subsequent studies from these two directions to track material flow and material flow costs are divided into three parts: the purchase of materials, material input costs, production costs in the disposal of the material system and the output of the transport or disposal costs. After the feedback based on the results of the loss cost for a more accurate analysis, by the formation of different products or waste the cost of the above categories broken down into six categories: eventually become products (including packaging) material costs; the formation of material loss (residual waste) material costs; Products that occur during the production system costs; in material loss, material loss of pre-treatment system costs; in material loss, material loss of post-processing system cost, the cost of that part of the cost is often also called terminal; waste disposal costs. Cost Category Figure 2.


Matrix can be seen from the above: the ratio of material costs accounted for 74% of the total cost is quite high, followed by the system cost, the cost of the traditional concept that the loss but the biggest waste is the lowest cost. Meanwhile, also see that the material loss is much higher than the normal accounting system, the result of calculation. So, from the matrix a conclusion: to seek cost savings in materials costs than in the manual on the more potential. from the German Statistical Yearbook of the overall statistics are also can be used as evidence. On average, in the German manufacturing, material costs account for 54% of the full cost, labor costs account for only 18% and 28% other costs. Japan's situation is similar. reposted elsewhere in the Research Papers Download http://www.hi138.com Therefore, the next step is to track down the material flow of the source material losses, and seek appropriate improvement measures, which improve access to environmental management Courses. After the people's choice of environmental materials, product eco-design, process the specific measures such as cleaner production can be said to stem from the loss of materials cost MFCA mining and found clear and transparent material costs only when the reduction of environmental burden and cost of comprehensive measures to be implemented.

At this point, can be found, MFCA just like the CT scanner to analyze the company's current situation. MFCA can observe the use of the situation within the company and check their health status. As Professor Wagner said, MFCA available to the company at its own side of the mirror.

With the further development of MFCA and people resources and the environment in-depth understanding of the problem, then some of the documents the material (material) into the concept of resources (resource) concept, which is in line with requirements of the times, the current content to study resources must be expanded to the scope of future research needs in space, respectively, before and after the end of the extension of resource consumption. In fact, foreign countries have begun manufacturing processes and supply chain and consumers to link the realities of our country also requires We are concerned about the original source of resources. Therefore, the material flow cost accounting (MFCA) the development of the resource flow cost accounting (RFCA) is both the trend of international development is the reality of our requirements.


Fourth, look and think

(A) Resource flow cost accounting of the practical significance
From an economic perspective, resources flow to the actual resources cost accounting based on the cost of resources through hierarchical accurate analysis of the data flow and improve the transparency of resource use. It gives people to explore new methods and product design new measures to improve the efficiency of pointing out the path, which can successfully reduce resource and energy inputs, reduce costs and improve productivity.

From an ecological perspective, material flow cost accounting emphasizes material and energy consumption by reducing the number of cost-cutting, which naturally reduce the burden on the environment, saving resources, resulting in a positive ecological effect.

Therefore, the resource flow cost accounting is the implementation and operation of integrated environmental management systems and eco-efficiency an important tool to help companies increase profitability while reducing environmental impact and achieve win-win economic and environmental benefits, and promote social development and ecological .

(B) the resources of the future trend of flow cost accounting
Flow cost accounting of the use of resources, environmental management accounting tools that can increase the material use efficiency and reducing the burden on the environment together. But can be found through in-depth study, the final realization that in addition to reducing the burden for the material loss at the node excavated cleaner production, eco-design, environmental management tools tactical, but also requires the function of strategic restructuring, reconstruction of Information systems Technology. The earlier introduction of these concepts and technologies, resources, development of flow cost accounting the more promising.

1. Functional restructuring - the flow of resources as the core of a common communication
In many companies, including Japan, Germany, pilot projects in resource flows of companies, very few of the staff of different departments communicate, can not communicate and understand each other. Administrative management to understand a lot of accounting and market knowledge, but they can not understand, including resource flows, including technical complexities of the production process; technical staff of the transparency of resource flows have a stronger level of understanding, but only in kind, rather than monetary measures, they have no good cost Information, they have to strive to complete the quantitative and qualitative production goals and solve technical problems; environmental management departments who have tried to motivate staff to comply with ISO standards, but they rarely have the cost or technical support Information.

So, the next task is to bring these people together and enable them to communicate and understand each other. The flow of resources cost accounting can flow through the hierarchical flow of the entire company's resources to achieve a clear visualization. Use of this communication tool from various departments, each of the production process flow of people can discuss the common problems of resources to strengthen exchanges and communication. Of course, this communication tool can make effective use of resources need to flow processes on the various functional departments to restructure in order to to achieve their smooth dialogue and exchange, which is in the future should focus on one of the issues.

2. Information Systems Reconfiguration - Integrated Information system with data that flow of resources
Processing and analysis of the time
Because of resource flow cost accounting requires a lot of basic quantitative data and cost data, it is recognized that only the collection of data by hand is no future for the long term, so some additional computer software for data collection and processing resources of the aid flow is Development
Out. Such as Australia AUDIT Professional, Umberto Business in Germany, but these software and enterprise ERP system is not connected, you can not achieve real-time streaming data resources, transmission and processing.

Recognizing this, Harvard University professor Robert B. Pojasek developed a "systems approach (the Systems Approach)", started work in this area. The method of cost accounting of the resources of each process flow, the flow chart and the ERP at all levels system connected. While ERP systems can provide this information in principle, but because it is customized according to different objectives, and the original system of cost accounting processes and resources, the process flow is not unified, so sometimes aggregate information or poor quality, or is wrong.

Therefore, the future of the second task is based on resource flow diagram and design integration of cost accounting information system, the information system to be able to track the flow of resources from suppliers - storage - Production - Packaging - the library - - Consumer and other aspects of the flow of all the listed real resource costs and losses and calculated. Using this technique can flow every aspect of the product life cycle are connected together, and consumers can even be linked This will spread its tentacles into the supply chain system. Therefore, the ultimate goal of the task is to integrate resources throughout the product life cycle based on the current cost accounting system resources supply chain flow cost accounting accounting.

In the reconstruction of the data collection and processing of integrated information system, but also consider the analysis based on the construction of this system, by creating a model, will have to collect and analyze data automatically processed automatically required the formation of the various decision-making departments Other reports, such as the Balanced Scorecard, resource flow cost accounting, production reports, procurement reports, environmental reports, etc., to form a flow of resources cost accounting based integrated ERP solution. The idea of ​​the program shown in Figure 3.


The future flow of information based on accurate data resources - physical quantity and monetary value, we have no choice, must be achieved, and this information must be easy to automatically get. If a company wants to efficient use of resources, we must have stock of their resources and accurate information flow. This company will have a competitive advantage. So build an integrated information system, resource flow data processing and analysis of real-time flow of resources cost accounting must be resolved.

In short, increase profitability while reducing the impact on the environment is sustainable is a major problem on the road, but the requirements of sustainable development need to be compatible between the two. Now, the emergence of cost accounting resources flow to solve this problem for us to provide the tools , Japan and other developed countries has been environmentally conscious companies benefit. The task ahead is to continue to improve this tool, through its application and improvement of environmental factors gradually into the daily accounting, and then into the normal management elements, to form a including environmental factors, including regulatory framework, and promote coordinated economic and environmental symbiosis, to achieve the goal of human society, ecology and sustainable development.


[References]
[1] Linwan Xiang, Xiao. Environmental cost management of [M]. China Financial and Economic Publishing House, 2006.

[2] Guide for Material Flow Cost Accounting, Environmental Industries Office, Environmental Policy Division Industrial Science and Technology Policy and Environment Bureau Ministry of Economy, Trade and Industry, March 2007.

[3] Flow Cost Accounting, Relieving Stress on the Environment by Means of Flow Management, Dr.Markus Strobel, Institute fur Management und Umwelt, April 2001.

[4] Introducing Material Flow Cost Accounting for Environmental Management Accounting System, Michiyasu Nakajima, International Symposium on Environmental Accounting 2003.

[5] Developments of Material Flow Cost, Accounting in Germany, Bernd Wagner, International Symposium on Environmental Accounting 2003.

[6] Flow Cost Accounting, cutting costs and relieving stress on the environment by means of an accounting approach based on the actual flow of materials, Markus Strobel, Redmann. Institute fur Management und Umwelt, october 2000.

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