摘要
可持续发展背景下造纸企业面临着资源与环境约束的双重压力,进一步提升资源利用效率已刻不容缓,而仅追求经济效益的传统成本核算方法已难以满足企业开展循环经济的管理决策需求。基于此,本文将循环经济资源价值流核算理念引入造纸企业,构建了造纸企业资源价值流转分析模型,并提出了基于PDCA循环的造纸企业资源价值流管理范式,分为计划(PLAN)、实施(DO)、检查(CHECK)和改进(ACTION)四阶段。在此基础上,以A造纸企业为例,借助企业资源价值流转核算模型,通过对企业内部物质流转间正负制品成本的划分与追踪,识别隐藏的废弃物成本并核算环境损害价值,提出了有效降低A造纸企业内部资源损失和外部环境损害的改善方案,并对方案进行评估和对比,为造纸企业实现经济效益和环境效益这一"双赢"目标提供了可靠支持。
Under the background of sustainable development,paper-making enterprises are under the pressure of both resource and environment constraints. Traditional cost accounting method that only pursues economic benefits can no longer satisfy enterprises＇ needs for management decisions catered to the demands of a circular economy. It is of great urgency to improve resource utilization efficiency. In view of the above situation,this paper introduces the concept of resource value flow accounting of circular economy into paper-making enterprises,correspondingly builds the resource value flow analysis model, and proposes management paradigm of resource value flow of paper-making enterprises based on PDCA circulation management mode which consists of PLAN,DO,CHECK and ACTION stages. A case study was conducted on the A paper-making enterprise to identify and trace hidden waste costs,calculate environmental damage by dividing the material flow into positive and negative products costs. This paper proposed a plan to reduce both the internal and external damages for A paper-making enterprise,and evaluated the plan to provide reliable support for a＂win-win＂situation of achieving both economic and environmental success for paper-making enterprises.
作者
肖序
张凯欣
曾辉祥
XIA ZHANG Kaixin ZENG Huixiang(Business School of Central South University, Changsha 410083, Hunan, China)
出处
《化工进展》
EI
CAS
CSCD
北大核心
2017年第3期1093-1100,共8页
Chemical Industry and Engineering Progress
基金
国家社科重大基金(11&ZD166)
湖南省研究生科研创新项目(CX2016B036)
中南大学中央高校基本科研业务费专项资金项目(2016zzts204)
关键词
资源价值流
PDCA循环
造纸企业
循环经济
resource value flow analysis
PDCA cycle
papermaking enterprise
circular economy
