The Research On Environmental Costs Accounting Based On Product Life Cycle

The past few years have witnessed the rapid development of society and economic. While, the environmental problems have also emerged. At the same time, the country pay more attention on the environment, a large number of research scholars pay more attention on environmental accounting, so that more and more people are concerned about environmental costs. Enterprises begin to focus on the balance relationship between its development and the ecological environment, in the social responsibility report of enterprise and environment related to the accounting information to be disclosed, but mostly text information. Moreover, countries use for the enterprise of environmental protection equipment in tax law to give appropriate relief. Due to our environmental cost accounting standards have not yet introduced, most of the enterprises in the environmental cost accounting is just feeling the stones across the river, the environmental cost incurred by an enterprise are hidden in the management costs, more green fees to an enterprise of sewage fees and environmental fees form. To some extent, reduce the product cost, the export enterprises was buried the hidden trouble of anti-dumping. In addition, enterprises only to production manufacturing part of the environmental costs of be concerned about, did not occurred in the whole life cycle of the products of environmental cost accounting was incorporated into the scope. Based on product life cycle perspective of environmental cost accounting research, not only help to complete understanding of the environmental cost, to a certain extent, the phenomenon after pollution avoided; but also for enterprises to increase exports of its products costs and improve their win rate in the anti-dumping also have a role.Firstly, to clarify the background, meaning and purpose, according to the research content and framework papers were identified and literature research status of domestic and foreign environmental costing analysis, then made for the later writing the corresponding theoretical groundwork defined introduce environmental costs, classification and product life cycle theory. With the appropriate theoretical basis, they start writing this article core part of the business environment that is costing study. In this paper, the product life cycle is divided into five parts, they are the development stage of the product design, manufacturing stage, the sales stage, use and decommissioning phases. Environmental costs incurred in accordance with various aspects of life and make the appropriate recognition, measurement, and measurement of the contents disclosed. The environmental costs of raw materials in the production stage are brought into the scope of accounting. In the form of disclosure, different ways of analysis, finally it draws a conclusion that the separate report on the environmental costs as the most appropriate, and that in monetary form of disclosure and non monetary information form can fully reflect the environmental cost information. Finally, the Hunan Environmental Protection Technology Co. Rongpeng 180,000 tons slag smelting project as an example to validate this paper, the environmental costs of the recognition, measurement and feasibility reports and draw conclusions of this paper.