Study On Enterprise Environmental Cost Measurement And Control

In recent years, with the rapid development of economy, people’s living standards havegreatly improved. But at the same time, because people excess charge of natural resources, itcauses a series of environmental problems, the environmental problem is increasinglyaffecting the sustainable development of human beings. It is imperative to solveenvironmental problems, environmental cost in this premise arises at the historic moment.As the main body of market economy, Enterprise must pay attention to environmentalproblems, and put the environmental cost into the enterprise cost accounting system, andreflect the environmental cost into the enterprise daily management activities. So theinfluence degree of the whole production process can better reflect the enterprise to theenvironment, and analysis of enterprise each production link to reasonable environmentalbenefits. According to the analysis of the causes of enterprise environmental cost, theenterprise can better manage the production activities. The enterprise finally achievesmaximum economic efficiency on the basis of the minimum environmental cost.This article first expounds the correlative concept, classification of environment cost,And then analyzes the recognition criteria and principles of environmental cost, under whatconditions the cost can be recognized as the environmental cost; on that basis, the articleanalyses how to measure environmental cost and different measurement methods ofenvironmental cost as well as the main applicable condition, and sets up the account ofmeasurement of environmental cost and analyses how to do accounting treatment; Finally thearticle analyzes the research on environment cost is to control environmental cost, andanalyzes the main factors influencing the enterprise environment cost through the analytichierarchy process to control it targeted, and we can achieve the environmental cost controlof the whole process,so the article minimizes environmental cost and maximize profitsthrough the instance analysis enterprise.