Agricultural Waste Recycling Optimization of Family Farms Based on Environmental Management Accounting in Rural China

In the process of production and operation family farms, a large amount agricultural waste, such as livestock poultry manure, has not been effectively treated in time, causing serious pollution to environment. Moreover, manure are kind resources that can be recycled fertilize crops, which benefit farms both economically environmentally. Adoption biogas digesters by improve sustainability only decreasing input use resource losses, but also reducing environmental pollution. Additionally, Material Flow Cost Accounting (MFCA) is considered most representative management accounting tool. MFCA expanded account for calculate damages, so better reflect economic systems. According basic principles material flow cost characteristics we propose an agricultural-waste-recycling model Chinese based on extended this paper. We first investigate Hunan Province, then optimize MFCA. Finally, our proposed model, make two-dimensional analysis internal external environment damages agricultural-waste recycling. Our shows visualization monetization losses recycling through decision-making, increase farms.