Research On Logistics Industry Environment Cost Accounting And Control Based On Stakeholder Theory

Scientific development of economic society needs the environmental damage into theevaluation system， building assessment method and disciplinary mechanism based onmeasure the environment cost. Due to the use of traditional cost accounting， companiescannot accurately estimate the environmental cost in order to disclose per unit product’senvironmental performance. Sustainable development must comply with the economical law.Up to now，the deteriorating economical environment poses a serious threat to human survivaland development. under the guidance of the low carbon economy，governments and allsectors all over the world pay more attention to the environmental issues，and proposesgreater constrains and responsibilities to the sustainable development of the corporations.Economic growth， environmental performance and social responsibility must be taken intoconsideration together with the benefits of enterprises. Environmental cost as one of theimportant factors affecting the environmental performance，whose position in an enterprise’sproduction and management activities and business decision is increasingly important.Reducing environment cost to coordinate the economic andenvironmental benefit through optimization of manufacturing flowshas become especially essential. Material Flow Cost Accounting makes the enterpriseresource costs of losses quantified and its structure clarified. The enterprise economic andenvironmental benefits can be enhanced both from enterprise innovation management andproduction technology.China’s logistics industry is in a phase of rapid growth, dependence on social andeconomic development of logistics significantly increased. However, the logistics industry totransportation, storage as the main support characteristics determine its demand for energywill increase rapidly, energy saving potential of the logistics industry, the need to payattention to the government, the logistics industry and researchers, and from the policy, legalmultiple angles and regulations, industry constraints and management, technology, operationsand other energy saving work to do the logistics industry. This paper draws on theenvironmental costs of the logistics industry in the existing research results in environmentalissues and environmental costs on the basis of a better understanding, in close connectionwith the environmental impact of the characteristics of the logistics industry, discussed thelogistics industry environmental cost accounting and control paths. On the basis of costaccounting range，this paper constructed on a quantificational and accurate calculation modelfor a single product’s environment cost on the basis of its process，and try to embed modelinto XBRL standard，explored the disclosure methods of environmental costs information，and designed the path. Empirical study shows that this model to estimate the waste emissionsand the environmental cost of finished products more accurate than traditional methods，from the enterprise level，this method can optimize the material flow and the product type，product pricing strategy，to reduce the environmental costs and provides a path to improveenvironmental performance，solves the problem of how enterprise brought into environmentalimpact in the decision-making process. Furthermore，it enriches the regulatory approach ofenvironmental performance， and provides basis and guidance for countries formulatestandards of environmental performance evaluation， rewards and punishment policy，effective environmental monitoring and realize strategic transformation of environmentalmanagement.