Research On Environmental Cost Accounting Of L Coal Enterprise Based On Activity-based Costing

The environment is the foundation for human survival and development.It provides humans with the necessary material resources and living conditions.However,with the continuous development of the social economy,phenomena such as environmental degradation and pollution have become an unavoidable problem that causes social and national government departments.s concern.Environmental protection is a basic national policy.Promoting the coordinated development of the economy,society and the environment and implementing the strategy of sustainable development are important and arduous tasks for our government.The enterprise is the main body of economic development.In the early stage of economic development,Chinese enterprises followed the production concept of “ pollution first,followed by governance ”.Although it promoted the development of the national economy,it also caused the waste of resources and the destruction of the environment.With the deepening of the sustainable development strategy and the green production model,companies must assume more responsibility for environmental protection and social responsibilities,which will also lead to an everincreasing share of environmental costs in the total cost of the company.In this case,the traditional accounting methods gradually reflect its drawbacks.Through extensive literature research,this article has found a more advanced method of environmental cost accounting-activity-based costing.This paper takes the L coal enterprise as an example,firstly summarizes its production process and environmental cost accounting project,analyzes the problems in its environmental cost accounting,and then discusses the necessity and feasibility of introducing the ABC into environmental cost accounting.Then according to the characteristics of L coal enterprises,a set of environmental cost accounting process based on activity cost method was designed.Finally,the obstacle factors that may be encountered in the operation cost accounting of L coal enterprises were analyzed,and the corresponding countermeasures were proposed.In order to provide a useful reference for L coal companies to improve the accounting of environmental costs.