Kế toán chi phí dòng vật liệu – Trường hợp cho các doanh nghiệp chế biến thủy sản

Abstract

Currently, a l manufacturing enterprises in general and the seafood processing industry has a large impact on the cleanliness
of the environment. In order to meet strict international standards and fulfi l social responsibility, seafood processing
enterprises must pay attention to environmental issues in the process of carrying out their accounting work. In order to
meet strict international standards and fulfi l social responsibility, seafood processing enterprises must pay attention to
environmental issues in the process of carrying out their accounting work.
Currently, material flow cost accounting (MFCA) is identified as a useful method used in environmental management systems of many countries in the world for aiming at sustainable goals for the environment and society. Based on the
general study of material flow cost accounting and the characteristics of seafood processing enterprises, the author has
proposed a few recommendations for applying material flow cost accounting in accounting work aims to contribute to
improving operational efficiency as we l as responsibility to the community of businesses.