The Accounting Research For Automobile Lamp Painting Environmental Cost

Sustainable development is the theme of the present society, and one of the objectives of achieving sustainable development is to give priority to and strengthen environment protection. At present, there are many problems of environmental cost check in our enterprises, which are that it lacks of measurement and show in hock, enterprises can not compile environmental cost individually, and it can't distinguish environmental fee from other fees strictly and lacks of affirmance standard and measurement means. If upwards questions have to solve, it should practice environmental cost in the phase of enterprise's inner production and then set up scientific and complete system of environmental cost check. This treatise combines traits of dynamo spray-paint trade. At first, it researches production technics and analyse each arts and crafts which exists environmental problem. Through this avenue, the concept of environmental cost check refers to dynamo spray-paint trade. Second, cost area of environmental cost is defined and it analyses academic base of cost check, researches the contents of environmental cost and carries through affirmance and measurement. At last, it sets up the system of dynamo spray-paint environmental cost check, designs report mode of pray-paint environmental cost check and refers to eigenvalue account and analysis. From different enterprise's inner phases, it excavates economically environmental optimization and potential of saving, finally realizes sustainable development target.The innovative study of this project consists in: firstly, methods such as comparative analysis, model construction are adopted for confirming and measuring the costs at different stages of the lamp painting process, and environmental cost is allocated as per the cost carrier; secondly, the concept of environmental cost Eigen value is introduced and the constitution structure of environmental cost is thus revealed. Studying over the subject herein has provided a lamp manufacturer with a more visual and quantized understanding about environmental cost, which is instrumental in further clarifying and improving the cost accounting system of the company, achieve the goal of increasing the enterprise's economic benefit so as to secure its predominance in the drastic market competition.