Research On Environmental Cost Management Of G Coal Enterprises Based On Activity-based Costing

The rapid development of economy and the continuous improvement of people's living standard inevitably lead to the over-exploitation of resources and the destruction of ecological environment.Coal industry is a pillar industry in China,which plays an important role in promoting national economic development.However,coal,as one of the highly polluted energy sources,will cause environmental pollution and damage to the ecological environment in the process of mining and using.With the increasing importance of environmental protection in China and the increasingly strict laws and regulations on environmental protection,the proportion of environmental costs of coal enterprises is increasing,and the traditional accounting cost accounting method is showing its drawbacks,which cannot meet the standard for enterprises to control environmental costs.Therefore,G coal enterprises put forward activity-based costing(ABC).As a relatively advanced method in cost management,activity-based costing(ABC)has gained a lot of theoretical support and recognition from domestic and foreign enterprises,but few enterprises have applied it to practical work.This paper adopts literature research method,case analysis method and comparative analysis method,and on the basis of reading a lot of relevant domestic and foreign literature and the research results of experts and scholars,conducts a more in-depth study on the design and application of the environmental cost management system of G coal enterprises established on the basis of activity-based costing.This paper analyzes and researches in six parts.Firstly,it expounds the theoretical knowledge of environmental cost,environmental cost management and activity-based costing,and analyzes the applicability of activity-based costing in environmental cost management.Secondly,G coal enterprise is selected as an example to analyze its problems in environmental cost management,and then the necessity and feasibility of introducing activity-based costing is discussed.Thirdly,according to the characteristics of G coal enterprise,a set of environmental cost management system of G coal enterprise based on activity-based costing is constructed from three perspectives of accounting,analysis and control of environmental cost.Finally,some countermeasures and suggestions are proposed for the application of activity-based costing to the environmental cost management of G coal enterprise.Strengthen the environmental cost management of coal enterprises,introduce activity-based costing to improve the environmental cost management system of G coal enterprises,so that the management of Gcoal enterprises can more accurately grasp the composition of environmental cost,further reduce the proportion of environmental cost in the total cost,and reduce the unnecessary environmental cost.It can also prompt G coal enterprises to assume more responsibilities for environmental protection and social responsibility,improve the management measures of environmental costs,take the road of sustainable development,and realize the coordinated development of economic benefits and environmental benefits.