THE PRACTICE OF ENVIRONMENTAL COST MANAGEMENT OF HYDROLOGIC CHEMISTRY IN JAPAN AND ITS REFERENCE TO CHINA

Author(s)

Huining Yan, Benyue Zhang*

Author affiliation

School of Business Administration, Liaoning University of Science and Technology, Anshan 114051, China

Abstract

Material flow cost accounting as a new environmental management accounting method, through the production of products in the process of measurement and analysis of repairable and irreparable defective products, and product loss visualization, help enterprises to minimize product loss. Taking MFCA introduced by jcci as an example, this paper analyzes the experience of cost control and waste utilization, and expounds the enlightenment and reference for China.

Keywords

MFCA, Environmental management accounting, Loss cost, The cost control