Research On Environmental Cost Accounting System Of Inner Mongolia Z Iron And Steel Enterprise

Based on the analysis of domestic and international research on environmental cost,this paper defines the concept of environmental cost and analyzes the characteristics of environmental cost.In the specific enterprise,this paper introduces the current situation of enterprise accounting environment cost and analyzes the existence of enterprise in environmental cost accounting The use of life cycle theory and activity-based cost of the way,in the enterprise for all aspects of supply and marketing chain,respectively,enterprises in the raw materials to obtain production,processing,sales and other aspects of environmental losses,and to confirm and measure them,The resource costs and the motives of the operation,the environmental cost of the enterprise is collected and distributed,the environmental cost of the enterprise is reorganized,the perfect environment cost accounting system is established for the enterprise,and the environmental cost is analyzed step by step.In the activity cost method On the basis of the three factors,the author puts forward the corresponding control measures to ensure the smooth establishment and application of the environmental cost accounting system in the iron and steel enterprises.The innovation of this paper is to integrate the environmental cost into the product cost of the enterprise,to price the price of the steel enterprise,to improve the accuracy of the product price,to analyze the enterprise's environmental cost into the product pricing,to improve the enterprise's resource utilization efficiency and Environmental awareness,for enterprises to establish a more effective product pricing mechanism,improve the iron and steel enterprises in the market downturn.