Research On Environmental Cost Accounting Of Iron And Steel Enterprises Based On Activity-based Costing Method

With the increasing environmental pollution,environmental problems such as climate warming,sandstorm and greenhouse effect have seriously affected people's lives.Against this background,low carbon economy has become a hot topic.Environmental cost accounting has attracted more and more attention and research.As one of the most important pollution industries in China,the correct reflection of the environmental cost information in the product cost calculation has become the inevitable requirement for the sustainable development of steel enterprises.However,in the traditional cost accounting of iron and steel enterprises,the environmental cost has not been reflected accurately and comprehensively.This leads to the untrue cost of the product and,to a certain extent,encourages the enterprise to pursue the short-term economic benefits at the expense of the environment,which has brought adverse effects on the long development of steel enterprises..This article mainly aims at the abuses of the environmental cost under the traditional cost method,and uses the activity-based costing to calculate the environmental cost of the iron and steel enterprises,which can not only help the iron and steel enterprises to accurately reflect the environmental cost information,but also change the traditional cost concept of the enterprise,and take the environment into account at the same time in pursuit of the economic benefit.This paper first expounds the related concept of environmental cost and the theoretical basis of environmental cost accounting,and then introduces the processing methods and shortcomings of the current iron and steel industry on environmental cost.According to the product life cycle of iron and steel enterprises,several stages which have great influence on the environment are selected,and the accounting process of the environmental cost of iron and steel enterprises is designed under the activity-based costing.Then take B iron and steel enterprise as an example,calculate the environmental cost of B iron and steel enterprises,and verify the feasibility of the environmental cost accounting system under activity based costing.Finally,the paper puts forward the countermeasures to solve the difficulties encountered in the practical application of the environmental cost accounting system in iron and steel enterprises.Facts have proved that it is feasible to calculate the environmental costs of enterprises in the B iron and steel enterprises by activity-based costing.In the process of environmental cost accounting,this paper is based on the life cycle theory of the product,and adopts the life cycle cost method to collect all the environmental costs of the iron and steel enterprises,and distribute the environmental cost in the enterprise environment operation cost base by different cost drivers,and make the product cost more accurate.Environmental cost information.Finally,this paper proposes to deepen the understanding of the environmental cost,set up a correct concept of cost and benefit,establish a modern enterprise environmental cost management model,strengthen the training of accountants,and improve the quality of the accountants to solve the problems in the practical application of the environmental cost accounting system established in this paper.