A Case Study On Environmental Cost Accounting And Optimization Of Pesticide Chemical Enterprises In The Context Of Double Carbon

At present,China’s economy has shifted from the stage of high-speed growth to the stage of high-quality development,and the government has become more and more strict in ecological and environmental protection requirements.This requires enterprises not only to invest more money and resources,increase the research and development of clean production technology,but also increase the treatment of pollutant emissions.As a result,the environmental cost of enterprises accounts for a rising proportion in the production cost,so the accounting of environmental cost of enterprises is particularly important,which has become an important concern of academic and practical circles.Based on the theory of environmental cost accounting,this paper focuses on the current activity-based costing(ABC)and material flow cost accounting(MFCA).Firstly,the advantages and disadvantages of current environmental cost accounting methods are analyzed through literature review.Then,the combination of MFCA and ABC is analyzed,and the accounting principle and process are given.Secondly,HL Company was selected as the research object,and combined with the actual situation of the company,the current problems of environmental cost accounting were analyzed,as well as the necessity and feasibility of introducing MFCA and ABC to combine environmental cost accounting.Thirdly,the company’s Liu Shuangwei production line is selected as the accounting object.According to MFCA theory,all production line costs are divided into material costs,energy costs,system costs and waste disposal costs to calculate the loss of resources.Life cycle damage assessment(LIME)was used to calculate the cost of external environmental damage.According to ABC,the cost of waste disposal is allocated to the cost of resource loss(negative products)in each production link.Finally,according to the accounting results,the environmental cost of each production link of Liu Shuangwei production line is analyzed,and suggestions for optimizing production process and reducing environmental cost are put forward for the case enterprise.The results show that the combination of material flow cost accounting and activity-based cost accounting is not only feasible in theory,but also feasible in practice.This method overcomes the deficiency of traditional cost method which only calculates waste disposal cost.It not only calculates the resource loss and waste disposal cost of each production link(internal cost),but also calculates the environmental damage cost caused by waste discharge in each production link(external cost).It further improves the collection of total and structure of environmental cost and provides detailed structural data basis for enterprises to optimize cost management.In this case study,it is found that :(1)the largest environmental cost of the case enterprise is resource loss cost,instead of waste disposal cost in traditional environmental cost accounting;(2)The resource loss cost of sulfur double workshop is the highest in isoester,active drug and sulfur double workshop,so the process flow of this link should be improved to reduce the resource loss;(3)Material loss is the most serious resource loss in The production line of Liushuangwei.Material utilization rate should be improved through scientific and technological progress and process improvement.The main contribution of this paper lies in: theoretically,it is feasible to combine material flow cost accounting method with activity-based costing method to calculate environmental cost,and enrich and expand environmental cost accounting method.In practice,the paper calculates the environmental cost of the production line of The case company,Liu Shuangwei,and puts forward suggestions to reduce the environmental cost,which provides theoretical basis and application cases for environmental cost accounting and optimization management of similar pesticide and chemical enterprises.