Research On Environmental Cost Accounting Of Enterprise Under Activity-Based Costing

The main purpose of this study is to establish a new environmental cost accounting system for X enterprises,accounting for the environmental costs of each product separately.At present,X enterprise does not calculate the environmental cost separately,but is included in other accounting subjects.However,as a coal enterprise,X enterprise has a high environmental cost expenditure,which accounts for a large proportion of the total cost.It is necessary to calculate the environmental cost separately.Therefore,this paper uses case analysis method,comparative analysis method,field research method,analytic hierarchy process,fuzzy comprehensive evaluation method to study.Firstly,domestic research on environmental cost accounting and practice started late,and the breadth and depth of research are still insufficient.The value of guiding enterprises to implement environmental cost accounting is limited in practical work.Most of the traditional cost accounting methods do not consider the environmental cost separately.This paper analyses the domestic and foreign scholars'research on environmental cost accounting,mostly using products.Life cycle method and activity-based costing method for environmental cost accounting have been proposed by some scholars to combine the two methods,but most of them are still at the theoretical stage and are rarely applied in practice.Secondly,X enterprise as an example,studied the basic situation of X enterprise,the environmental cost involved in the production process of coal and coal chemical products of X enterprise,analyzed the current situation and existing problems of environmental cost accounting of X enterprise,X enterprise did not calculate the environmental cost separately,but included the cost expenditure related to environment in other accounting subjects,It only considers the environmental problems arising in the production stage,but does not consider the cost expenditure related to the environment occurring in other stages.According to the environment of X enterprise,based on the product life cycle method and activity-based costing method,this paper constructs a new environmental cost accounting system for X enterprise.Determine the environmental-related costs and expenditures of coal and coal chemical products in X Enterprise at various stages,uses activity-based costing method,allocates according to the resources consumed by products,recalculates the environmental costs of X enterprise's products and compares them with traditional environmental costs,and obtains the activity-based costing.The advantages of this method provide managers with more objective and accurate environmental cost information.Finally,this paper analyses the obstacles existing in the environmental cost accounting of X enterprise,and puts forward some relevant suggestions,which provide a reference for enterprises to calculate the environmental cost separately.