The Environmental Accounting Research On The Life Cycle Costing And Activity-based Costing

Activity based costing and life cycle costing as a more advanced cost control method in management accounting tools get more and more attention and are used by more domestic enterprises.Under the guidance of the Ministry of finance,the relevant projects are gradually carried out.However the real use of the two methods by enterprises is very little,the combination of the two is almost none.Cost management is still in the traditional accounting methods in chemical industry which is a traditional high energy consuming and high polluting industries in the environment.This leads directly the cost information is incomplete and cannot track the path of environmental costs.In addition,this causes the chemical enterprise unable to discover the environmental accounting intrinsic flaw and promptly formulate the corresponding strategy.The vision is limited because of the short-term benefit.All these hinder the enterprise to realize the benefit maximization goal in environment and economic.In this paper,theoretical research,case study and comparative analysis are used.On the basis of in-depth study of relevant literature at home and abroad,this paper analyses the basic theoretical logic of ABC thought and LCC thought,systematically compares and analyzes the theories of activity based costing and life cycle costing and puts forward the combination of the two environmental cost accounting systems.According to the characteristics of environmental related events in the chemical industry,the system firstly divided the chemical industry product cycle into four stages including environmental design and Prevention,the maintenance of production environment,environmental cleanup recovery,compensation phase of environmental loss.On this basis,combined with activity-based costing,analyses the various of environmental cost information.Then compared with the traditional financial accounting method,find the improved space.This paper analyzes the specific environmental costs in each stage of the proportion of the matter and the tendency of enterprise managers and puts forward suggestions for decision making.Taking FH company of chemical industry as an example,this paper analyzes the characteristics and problems of environmental cost accounting in FH company and points out the feasibility and necessity of introducing the system into the environmental cost management which is based on activity based costing and full cost method.This has made preparations to build an environmental cost management system that is suitable for the case enterprise.This system can not only overcome theFuzzy shortcomings of the current financial accounting model and the whole life cycle cost in accounting path,but also overcome the incomprehensive of the current drawbacks of environmental cost range of financial accounting system and method of operation cost.The combination of the two methods can be used to construct a theoretical system which is suitable for both the depth and breadth of the environmental cost accounting of FH company.In the construction of the environmental cost accounting theory system,this paper combines with the case of enterprise production process,environmental related issues and some other relevant respects.The operating cost management system is built based on LCC from three modules of environmental cost accounting,environmental cost analysis and environmental cost control.This paper analyzes the environmental costs of the case enterprise investment and consumption status and puts forward the life cycle stages of the index analysis system.Guide enterprises to make their own long-term green sustainable development decisions.At last,the paper analyzes the obstacles in the environment management system of FH based on LCC under the normal operation of the company and puts forward some suggestions on the construction of environmental cost management system for chemical enterprises from the aspects of software and hardware facilities and enterprises.Promote the cost management of environmental related matters of China’s chemical industry enterprises to achieve the sustainable development of China’s chemical industry and the whole society.