Based On The Environmental Cost Accounting Research Under Activity-based Costing

Good natural environment is an important basis for our survival and development,everyone can not leave the environment in which we live and exist independently. Nowadays,the serious environmental problems are a direct threat to the production and life, we even thebasic security has become a big problem. Especially after the beginning of the industrialrevolution, the excessive exploitation of natural resources, nuclear pollution and nuclearleakage, land desertification, water pollution incidents occur frequently, the conflict and thecontradiction between the environment and the economy is in a stage of rapid, the harmony isparticularly important for the ecological environment is fragile Chinese. Therefore, the statepromulgated a number of related laws and regulations on environmental protection,environmental protection enterprises also increasingly stringent requirements. But thecompany is profitable for the purpose, the research on environment cost caused everybody’sattention.Based on this, the environmental cost accounting as the research point of view, theintroduction of environmental cost and activity-based costing, to start the discussion onenvironmental cost. This paper use the method of normative analysis combined with caseanalysis, focusing on the enterprise environment cost accounting cost method is studied basedon analysis and research. Firstly introduces the research background and significance,research at home and abroad were reviewed, summarized the current research situation;followed by analysis of the theory of environmental cost and the existing business accountingof environment cost; summarizes the theory outlined the cost of operation method and thedevelopment direction and prospect; thirdly, the necessity analysis the environmental costsinto the cost of operation method, and compared the activity-based costing and traditionalcosting, and on the basis of the environmental cost accounting system, clearly highlight theadvantages of activity-based costing; then, analysis of environmental cost of power generationenterprises choose a high energy consumption, high pollution, combined with the enterpriseits own characteristics and production process, the last part of the accounting system of theenterprises carried out a detailed accounting; finally, analyzes on the factors impeding thedevelopment prospect, activity-based costing in the environmental cost accounting in thepresence of, and puts forward some corresponding countermeasures and suggestions. In this paper, through the establishment of environmental cost accounting system, so asto effectively coordinate the environmental cost, environmental protection, economicdevelopment and the relationship between these three. Especially for the environmental costaccounting problems in a thermal power enterprises are analyzed, forming a uniqueaccounting system, hope that the management to enterprise of our country part of theaccounting of environment cost and environment pollution can help, with a view to anenlightenment function effectively manage and reduce the environmental costs.