A Cost Accounting Model And Its Application Of Construction And Demolition Waste Recycling

In recent years,the environmental problems caused by construction and demolition waste(CDW)are becoming increasingly serious.The recycling of CDW is a vital way to realize sustainable development for the construction industry,society and environment.As China is still in the exploratory stage of the CDW recycling,there is a lack of research on the cost of CDW recycling under different disposal scenarios.Especially on the basis of the optimal economic cost,the environmental cost of recycling CDW is often neglected.Therefore,this article calculates and analyzes the economic cost and environmental cost of CDW recycling under different disposal scenarios to understand the cost level and composition.It is of great theoretical and practical significance for promoting the progress of CDW recycling and ensuring the coordinated development of economy,society and ecological environment.Firstly,the basic concepts and theories related to CDW recycling and cost accounting were introduced,which lays the theoretical basis for the full article.Secondly,the development status of CDW recycling in China is analyzed from several aspects,and it is urgent to clarify the economic cost and environmental cost.On this basis,the cost analysis framework of CDW recycling is built.Then the typical scenarios of CDW disposal in China are extracted,and according to which,the boundaries of cost accounting are defined.And then,analyze the economic cost and environmental cost under different CDW disposal scenarios,for building the cost accounting model of CDW recycling laid the foundation.Through the quantitative analysis of economic cost parameters,building the economic cost accounting model of CDW recycling;and through the environmental emission analysis,building the environmental cost accounting model of CDW recycling.Taking a CDW recycling project in Chongqing as an example,this article collects case data through field survey,expert interview and literature research,and calculates its economic cost and environmental cost.The cost accounting results are obtained by calculating the variables in the model.Through comparative analysis of the cost accounting results under different disposal scenarios,the conclusions are drawn as follow: the cost of resource-based disposal model is superior to that of traditional non-resource disposal model both economically and environmentally;and the resource-based disposal models under two different utilization levels have different advantages;in the stage of recycling,the economic cost is the highest;and in the stage of landfill,the environmental cost is the highest;the environmental cost of construction waste recycling is mainly composed of the governance cost of air pollutants.Finally,according to the research conclusions,this article put forward suggestions from three aspects to optimize the economic cost and environmental cost of CDW recycling.The research results make up for the deficiencies of existing studies that considering only economic cost or environmental impacts.It is helpful to analyze the cost of CDW recycling from both economic and environmental perspectives and optimize the cost.And it provides a quantitative basis for promoting the establishment of policies which are related to CDW in China.