CAJ | 학술논문

循环经济强调资源的重新利用和废弃物的再资源化。资源循环利用企业的成本管理需要取得废弃物成本方面的信息，然而现行成本核算方法不能满足此方面的要求，成本核算亟待创新。资源循环利用企业的成本核算应单独计算废弃物成本，并将处理废弃物的费用作为产品成本的一个构成要素，同时也应将不合格产品成本中可再利用部分的价值作为产品成本的扣减项目，以实现资源循环利用企业成本核算的创新。
순배경제강조자원적중신이용화폐기물적재자원화。자원순배이용기업적성본관리수요취득폐기물성본방면적신식，연이현행성본핵산방법불능만족차방면적요구，성본핵산극대창신。자원순배이용기업적성본핵산응단독계산폐기물성본，병장처리폐기물적비용작위산품성본적일개구성요소，동시야응장불합격산품성본중가재이용부분적개치작위산품성본적구감항목，이실현자원순배이용기업성본핵산적창신。
Circular economy emphases on the resources re -used and waste materials re -resourced, the resources reused enterprises need to get the information of waste cost on cost management , but the current cost accounting method can't meet the requirements , and cost accounting method needs to be innovated .It should be calculated separately waste costs in the resources reused enterprises , and the cost of waste disposal should be added in entering the products cost as a constituent elements of products cost , also the reusable value of waste materials should be deducted from the products cost .It is nec-essary to set the account of waste costs in order to do the special accounting of waste materials ’ cost, and realizes the inno-vation of cost accounting method of the resources reused enterprises .