Study Of Corporate Environmental Cost Accounting

In recent years, environmental issues have become the focus problems of human beings. Human beings' producing and living activities cause a great damage to environment, which leads to reduction of environment quality. Today, people have realized that enterprise operating activities is the main reason of environmental pollution. ISO issued international environmental management standard ISO14000 series. Some western countries also started to issue some report containing environmental cost information. International trade emerged green trade barrier. Enterprise's behavior has received many aspects of restraints. In this situation, more and more enterprises consider environmental cost when they make decisions. This is a major tendency.Although that we made some achievement in environmental cost calculating, there is still a very big disparity with western countries.This article is divided into four parts.In the first part, it introduces the study background, study status of both foreign and domestic countries and the value of this study. Through calculating environmental cost, the product cost and decision making is more accurate. Therefore, calculating environmental cost is very important for enterprise internal management.In the second part, it introduces the definition and classification of environmental cost, and the basic theory of environmental cost calculation. The definition and classification of environmental cost is very different because of the diversity and complexity of environmental cost. On the basis of summarizing, it present the point of view of this article.The third part is the core of this article. It introduces four methods for calculating environmental cost, including full cost accounting, activity-based costing, trace allocation costing and input-output costing. It introduces the basic theory and example of the four methods. It takes the foreign examples for instance because of the lack of domestic examples.In the fourth part, it concludes the specific methods for our enterprises to strengthen the calculation and utilization of environmental cost. (1) Allocate general fees according to environmental activity cost center. (2) Combine several methods to calculate environmental cost. (3) Enlarge pre-cost inputting. (4) Choose methods according to enterprise special purpose. (5) Learn advanced idea and methods from foreign countries.