Research On Environmental Cost Accounting Under The Full Cost Method

Under the background of present global gradually prominent environment problem, the environment accounting has already developed from a new academic trend into a new realm of accounting. As to the momentum, environment accounting is going to become a new economic management measurement model. Nowadays, cost measureme nt is the bottleneck which restricts the rapid and continuous development of environmen t accounting. Meanwhile, the cost accounting of environment, as a heat topic in the acco unting academic discussion, is arising in recent years.Since the manufacturing industry, as the fundamental productivity, is a high-energy-consumption and high-pollution indus try, the environment cost accounting is especially significant for manufacturing. In this dissertation, the content and method of environment cost account is constructed with the full cost method as the breakthrough point, and manufacturing industry ofChinaas the template, and the measurement model as the tool, such as the recovery payment method, opportunity cost method and governance-related cost methods and etc., a proper valuat ion is performed for the environment cost of manufacturing industry.The research indica tes that the environment costs of manufacturing industry in China is basically arising in the first four years and it shows more flat in the fifth year. What’s more, it can be found that the inverse relationship of environment loss cost and environment control cost, whi ch indicates that we should continue to focus on environment issue which is still difficul t.The research indicates that the environment costs of manufacturing industry in China i s basically arising in the first four years and it shows more flat in the fifth year. What’s more, it can be found that the inverse relationship of environment loss cost and environ ment control cost, which indicates that we should continue to focus on environment issu e which is still difficult.Last, many an experience of environment cost governance and management of manufacturing enterprise in western developed countries can be valuabl e reference to our cost accounting and management of environment accounting.