Design And Application Research Of Enterprise Environment Cost Management System Based On Activity-Based Costing

The rapid economic development has brought huge living progress to mankind,but also caused the excessive consumption of resources,serious waste and the destruction of the ecological environment.As an important part of the economic activities,the enterprises are mainly reflected in the excessive consumption of natural resources and the pollution discharge in the production activities.With the increasing of environmental protection standards in our country and in the world,the environmental cost of enterprises is increasing day by day,and the waste of resources and the lack of environmental protection measures in the production process greatly increase the environmental management cost.Therefore,enterprises need to carry out environmental cost management,to achieve the pursuit of economic interests,social and ecological benefits of the organic unity.However,in the information age,enterprises in research and development,marketing,product design and other non-production activities in the proportion of the cost gradually increased,the traditional cost accounting method has been difficult to accurately reveal the environmental costs and the relationship between the product,can not provide decision makers to reduce the cost of environmental reference.As an advanced cost management method,activity-based costing is recognized and applied by more and more foreign enterprises.Enterprises adopts activity-based costing method to reflect the influence of cost drivers.It helps enterprises to understand the relationship between environmental costs and specific operations.So as to provide an important basis for business decision-makers to take measures to reduce environmental costs.This is particularly important in situations where environmental awareness is increasing and environmental regulations are becoming increasingly stringent.Based on the research results of domestic and foreign scholars,this paper makes a deep research on the design and application of enterprise environmental cost management system based on the activity-based costing.In this paper,the author uses the method of theory analysis,field forensics,comparative analysis and case analysis.First of all,this paper summarizes the theory of the article,including activity-based costing and the basic theory of environmental cost management.Based on the activity-based costing,the whole and subsystem design of the environmental cost management system is carried out.Then makes an empirical study on S company case,and select one of the pilot mining area taking the method of forensic evidence,organizing the application data of the environmental cost management system based on activity-based costing,and analyzing the application effect.Finally,some security measures are put forward,which will provide useful reference and reference for enterprise environmental cost management,and then improve the status of enterprises in international competition.