The Case Analysis Of A Iron And Steel Enterprise's Environmental Cost Calculation

Since the reform and opening up,China's sustained and rapid economic growth for many years.,in this context,the problem of environmental pollution is becoming more and more serious.Environment and economy is not a reciprocal relationship,and to achieve sustainable development can be effective in ensuring protecting the environment under the condition of stable economic development.Iron and steel industry is the pillar industry of the economy in China,responsible for the high energy consumption and emission characteristics of its own,which caused many pollution to the environment.How to make iron and steel enterprises to rationally consider their current production and business activities and the effect of management activities on the environment has become a real problem to be solved.The key to solve this problem is to make the iron and steel enterprise environment cost accounting properly.On the basis of analyzing relevant literature on environmental cost,this paper introduces the basic theoretical framework,concept and classification,confirmation,measurement and disclosure of environmental cost.Among them,this paper focuses on the environmental costs of the three kinds of measuring methods: activity-based costing,material flow costing and life cycle costing.Then,the paper take the case analysis,in the form of A steel enterprises listed companies,for example,from an overview of the current environmental costs and the environmental cost accounting scope,measurement and disclosure of information.And the paper research and analysis these views.On the basis of describing about the present situation of A steel enterprise environmental cost,this paper on the further analysis of the potential environmental costs of malpracticeproblem.In response to these issues,this paper envisages constructing a steel enterprise environmental cost accounting system,this system is by using the environmental activity-based costing based on the life cycle to calculate the environmental cost of enterprises.In addition,this paper also put forward on A steel enterprise how to accurately identify the environment cost,measuring environmental costs and improve environmental cost information disclosure and reporting of constructive suggestions and methods.These solutions are proposed to improve the A iron and Steel's ability to control its own environmental costs and improve its overall economic and social performance.