The Composition Study Of Logistics Cost Basd On The Environmental Impacts

Natural resources and natural environment is the material basis of human survival, development and enjoyment, but for a long time its value has been underestimated or even ignored. This paper try to reflect the loss of value of the resources and the environment in the logistics costs by way of cost accounting, and to promote the enterprise and society pay more attention to the comprehensive benefits of logistics activities, and provide quantitative basis for logistics planning and industrial policy.This doctoral dissertation, mainly theoretical study, synthesizes knowledge of several discipline domains, analysis logistics system and the cost mechanism, uses the environment value theory as a foundation, proposes a logistics cost constitution theory with logistics environment cost at the core, and a logistics cost accounting system based on environmental impact. The main research contents of this paper are as follows:1. The true reason of human unreasonable using of the resources and environment is that underestimated and even ignored for a long time. Therefore, it’s an important step for the human society sustainable development to understand and evaluate the value of resources and environment, especially when combined with specific economic activities of the environmental impact assessment to the environmental cost, thus strengthen the controlling and guiding the human economic activities by micro activities and macro policy. We consider it to be positive correlation between resource environmental value and production cost and utility, and to be affected by the natural environment scarcity, supply-demand relations, and whether it has alternative energy. From the perspective of value-accounting, the value of resources and environment should be composed of value and comfort. It’s a relatively reasonable the generally accepted method to evaluate the value costing of resources and environment by ways of income and cost approach.2. As an example, this paper analyzes the elements and operation model of the logistics system. The paper proposes that it’s necessary to make value assessment for the environmental impact of the logistics activities, which is based on market transaction value and distinguished by resources and environment, and provide the evaluate process. Based on the above analysis, this paper defines the concept of logistics activities environment cost, including resource-consumption reducing cost, environmental degradation cost and environmental related cost, Also this paper consider calculating the cost of reducing consumption of resources using User Cost Approach, and calculate the cost of maintenance way environmental degradation cost using Maintain Cost Method and estimating the environmental risk loss using risk loss ratio. The paper propose the in micro and macro significance of logistics environmental cost.3. Logistics activities cause the resources depletion and pollution discharge, cause the environmental value loss thus produce environmental cost. The paper defines a enterprise logistics cost based on the environmental impact, gives definition on enterprise logistics cost based on the environmental impact, and proposes three different compositions of enterprise logistics cost, which are based on three criteria, cost project, cost range and expense type. Through analyzing the enterprise logistics cost classification, cost object, indirect cost allocation, and environmental cost calculation, we build the enterprise logistics cost accounting system, which is base on environmental impact. 4. Based on the analysis on aforementioned environmental impact and related research achievements, the paper defines social logistics cost based on environmental impact, proposes that the social logistics cost based on environment should be composed of transportation costs, storage cost, manage expenses and environmental costs, gives the calculation method and data sources of the environment cost, sets up a social logistics cost statistic accounting account based on environmental impact.5. According to the enterprise logistics cost accounting system, the paper does an empirical study on a fertilizer manufacture. The result demonstrates that the environmental impact of logistics activities cannot be ignored. By deep analyses of the variation of enterprise logistics cost and logistics environmental cost, the paper proposes the best method of turning the logistics external environmental cost to internal environmental cost, is to collect logistics environmental tax, and gives tax proposals on logistics environment tax based on logistics environment cost.