Enterprise Environment Based On Life Cycle Costing And Applications

With the environment worse and worse, our government proclaimed in writing that the environmental cost would be included in every economic analysis and decision-making process. But the policy supporting dynamics for the environment accounting of our country is very weak at the present stage. It has not formed unified accounting and reporting system from an angle of financial accounting currently. As a part of the National Natural Science Fund (No.70371049) and the NWPU's Postgraduate Creation Seeds Fund (No.Z20040066), to resolve what the environment cost of enterprise is, the quantity of external environment cost and allocation of the environment cost of enterprise, the text mainly discusses the key problems and their applied methods. All above of these are expected to provide the theoretical foundation for supervision authorities of enterprises to make favorable decision of environmental protection and improvement. At the same time, it also can provide the referenced basis for making the economic/administrative management policies accurately, such as the environmental cost of enterprises burden standard, production permission, admittance, etc.On the basis of concluding and summarizing the domestic and international researches, the fundamental framework of the environment cost of accounting is constructed in our country and the concept and classification of environmental cost of enterprise are commented further in a comparison way. Furthermore, the recognition and measurement of the environmental cost of enterprise are discussed. Then, combined with the international and domestic cases, the calculating methods of the environmental cost of enterprise are discussed. Under the basis of the fundamental theories and realized methods for deepening, the related data are attained with the combination of the on-the-spot investigation to interview. And then the environmental costs of some thermal power company are measured and computed. Thereof, the feasibility that accounts the environmental costs in an enterprise is verified.The textual jobs and the contributions can sum up to five aspects in a specific way: Firstly, the present domestic characteristics of the environmental cost accounting of enterprise are discussed deeply in a theoretical and practical way. Therefore, the weaknesses in the domestic field of the environmental cost accounting of enterprise are attested. And then the fundamental framework of the environmental cost accounting of enterprise based on life cycle thought is constructed in an angel ofmanagerial accounting, and its realized impacts are analyzed. Secondly, on the basis of studying domestic and international relevant materials, the various concepts and classifications based on life cycle thought of environmental cost are analyzed, and the generality of its intension are summed up. Accordingly the suitable definition and category sign of the environment cost of enterprise for the textual research are refined. These can offer the theoretical foundation for environmental cost measurement and computation further. Thirdly, combined with above research, the recognition procedure based on life cycle is constructed. After putting in order and summing up the measurement methods based on market, resource and environmental value, the application scope and relevant requirement of them are analyzed. For concrete staff members, these are expected to contribute to choose appropriately combined with the actual environment and facilitate follow-up study. Fourthly, three kinds environmental cost computing technologies, which commonly used at the present stage — Activity-based Costing, Life Cycle Costing and Full Cost Accounting, are analyzed. Compared its limitation, these three methods supplementing each other is emphasized. Fifthly, taking a generation of thermal power company as an example, its environmental costs are measured and computed. Then the internality of environmental costs is realized. And the problems in this company and the improvement routes are expounded.