Research On Enterprise Environmental Cost Accounting And Control Under The Perspective Of Operation

In recent years,environmental pollution has become the focus of governance in various countries.With the rapid development of China's industrial development,environmental pollution has become a major issue in China,and with the spread of fog and haze to the major cities,the government and the people of all countries attach great importance to the problem.People pay more and more attention to the quality of the environment,and strongly appeal to the government to solve the problem of environmental pollution,in this situation,the enterprise is more urgent to strengthen the accounting and control of environmental cost.The steel industry is the pillar industry of our country,the development of the iron and steel enterprises and the achievements are ignored,but because the production process of iron and steel enterprises will cause a lot of pollution to the environment,and the iron and steel enterprises are facing the transformation of iron,so iron and steel enterprises ushered in the most difficult period.Therefore,it is urgent to discuss how to balance the relationship between enterprise development and environmental protection.This paper studies the environmental cost accounting and control of iron and steel enterprises through the case study.Environmental cost is divided into different operations by environmental cost accounting system based on operational perspective,such as forest value loss operation,waste water pollution processing operation,exhaust pollution operation,solid waste pollution treatment processing work operation and so on,and set up the environmental activity-based cost pool,allocate environmental cost to each product by the use of quantity of coal and iron ore,wastewater emission,exhaust emission and solid waste emission these environmental cost drivers,and disclosure the environmental cost information;Environmental cost control mode of operation analysis environment operation and environmental cost drivers,finally realize the optimization and control of the environment of production chain through the addition and deletion of environmental operation and reasonable choice of environmental cost drivers.Through the case analysis,this paper draws the following conclusions: the environmental cost is included in the product cost;distribute environment cost by the activity-based cost;construct environment cost control mode based on the operation;prepare and report separate environmental cost report.According to the research conclusion,this paper put forward the following suggestions: strengthen the enterprise's environmental education cognition,and put forward the environmental cost accounting and control work;enhance the soft hardware facilities of enterprises,to operate activity based cost method reform as soon as possible;call for the support of the government and the public,to speed up the progress of the work of environmental protection;improve the corresponding accounting reporting system,and force enterprises to disclose environmental cost.