| With the rapid development of China’s economy and the continuous improvement of people’s living standards,the furniture industry has also been developed.Since 2011,China has become the world’s largest producer and exporter of furniture,and furniture manufacturing has been transformed from large-scale production to large-scale industrial production.With the continuous expansion of the scale of furniture manufacturing,the demand for furniture raw materials is also constantly expanding,and wood is increasingly scarce.China’s per capita share of wood resources is 9 cubic meters/person,so China’s wood mainly depends on imports,especially furniture materials.The increased consumption of wood will have a great impact on the environment.In recent years,global warming has become more and more serious.Therefore,how to protect the environment while developing the economy is an urgent problem for us to solve.Therefore,domestic and foreign scholars have carried out research on the concept of furniture green supply chain.The green supply chain considers the environmental impact on the basis of the supply chain,that is,how to achieve "green production",which not only improves the core competitiveness and business capacity of enterprises,but also responds to the national call to achieve green manufacturing.However,China’s furniture manufacturing industry has only started to advocate environmentally friendly furniture in recent years,which largely depends on consumers’ enhanced awareness of environmental protection,rather than the spontaneous behavior of enterprises,because"environmental cost",the core problem in the supply chain,is difficult to solve.Solving this problem can improve the enthusiasm of enterprises to implement green supply chain in practice and theoretically improve some problems in green supply chain theory.Therefore,this project conforms to the national trend of green manufacturing and has great theoretical and practical significance to the development of green supply chain for furniture enterprises.The integrated use of green supply chain management,environmental cost management,homework cost method,steinberg analysis theory and method of research,such as furniture manufacturing green supply chain as the breakthrough point,put the homework cost method is introduced into environmental cost,cost accounting system,the furniture of the supply chain environment is constructed based on Mr Steinberg analysis model,set up the furniture distributors share furniture manufacturer environment cost model,the analysis of the retailer and manufacturer under contract revenue sharing game of the two,and through an example is given to calculate the income distribution in solution,The environmental awareness of consumers and the share of income Shared by furniture sellers and manufacturers have an impact on the improvement of environmental protection measures of manufacturers.Firstly,the background and significance of the topic is introduced in this paper,the research at home and abroad,and summarizes the current research status is summarizes.Secondly,the relevant theories of environmental cost and activity-based costing are analyzed.Thirdly,the accounting process of environmental cost is established based on the basic theory of activity-based costing.Then,the allocation mechanism of environmental cost is established based on steinberg model.Finally,a furniture company is selected to analyze the environmental cost,and according to its own characteristics and production process,the accounting system and allocation mechanism established in the previous part are used to calculate the enterprise in detail,and the corresponding countermeasures and Suggestions are put forward.The results show that consumers’ awareness of environmental protection can affect the environmental performance of furniture manufacturers,help furniture enterprises to improve the management awareness of environmental costs,and promote the development of green supply chain of furniture manufacturing industry. |
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