Analysis and Decisions for Resource Flow Cost Accounting

resource flow cost accounting is a new method of cost management accounting adapting the requirements of sustainable development.In the way of tracing and accounting resources in each process,It can enhance the transparency of resource flow cost accounting and help companies for reducing the used resources and costs,promoting the harmonious development of economic and ecological efficiency.This paper first presents the principle and approach of resource flow cost accounting,then Focuses on analyzing the differences between resource flow cost accounting and standard cost accounting,environmental cost accounting as well as waste cost accounting,points out its advantages and proposes a decision method of controlling cost called PDCA.