Research On Enterprise Environmental Cost Accounting Based On RVFA

The development of manufacturing enterprises is the mainstay of China's economic growth and plays an important role in various industries of the country.At the same time,the production and operation activities of manufacturing enterprises are closely related to the ecological environment.For a long time,many manufacturing enterprises only focus on economic benefits and ignore the protection of ecological environment,maintaining a vicious circle of "first pollution,then governance" in production and management.In this state,both enterprises and society are in a state of out of control.The profit of many enterprises is often at the cost of environmental damage.Therefore,in order to consider the consumption of ecological environment and natural resources in production activities,it is necessary to add environmental factors into the enterprise costsystem and integrate the concept of environmental cost.The concept of environmental cost can make the manufacturing industry pay attention to the conservation of resources and the protection of environment in its production activities.At the same time,in order to reduce the cost of compliance in the process of production and operation,the enterprise will optimize its production process to improve the efficiency of resource use,reduce the emission of pollutants,and ultimately improve the economic efficiency of the enterprise.The application of environmental cost to enterprises needs a reasonable accounting system,and the process of cost confirmation,measurement,recording and reporting should be improved.The accounting system of environmental cost is based on the traditional accounting process,but different from the traditional cost accounting.At the same time,the accounting of environmental cost needs to be improved in combination with environmental factors to make it applicable to the actual situation of the enterprise itself.The appearance of resource value circulation accounting adapts to the development of environmental accounting and the requirement of cleaner production.As an effective tool,resource value flow accounting can effectively analyze the enterprise production process,track the value flow in the enterprise production process,and help to find the improvement points in the enterprise production process.At the same time,resource value circulation accounting is also gradually applied to enterprise cost accounting.As one of the typical enterprises in the manufacturing industry,the environmental cost accounting of HD company has no unified and standardized standards.Under the requirements of the new environmental protection policy,the high pollution HD company is facing many problems,such as the decline of profits,the aggravation of environmental protection burden,etc.,so it is urgent to reform and update its own environmental cost accounting technology.In order to solve the environmental cost accounting problem of HD company,we can combine resource value flow with enterprise environmental cost.The resource value flow provides a dual perspective of material flow and value flow.Based on this,the production process of the company is reasonably analyzed.The environmental cost accounting measures the efficiency of the company's environmental protection,resource saving and other behaviors.The reasonable combination of the two more clearly finds out the links that need to be improved in the control of environmental cost in the production process of HD company.Through the establishment of environmental cost accounting system,the acquisition of actual data,the confirmation and measurement of cost,the record and report of environmental cost,the environmental cost of HD company is calculated to truly reflect the environmental cost information of the enterprise,effectively improve many problems existing in the environmental cost accounting before HD company,and apply the resource value flow accounting to the environmental cost of HD company This paper puts forward safeguard measures for the environmental cost accounting of HD company and even similar enterprises.