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Research On Environmental Cost Control Of Real Estate Enterprises

Posted on:2021-03-29Degree:MasterType:Thesis
Country:ChinaCandidate:X D LiuFull Text:PDF
GTID:2439330605957014Subject:Accounting
Abstract/Summary:PDF Full Text Request
The real estate industry is the driving force of urban economic development,which plays an irreplaceable role in promoting the construction of urbanization and stimulating domestic demand.However,in order to pursue such huge economic benefits,enterprises have caused many problems in the rapid development,one of which is to ignore the impact on the environment.The real estate enterprises pursue the maximization of short-term profits,and selectively ignore the current situation that the per capita resources are relatively insufficient and the ecological environment foundation is weak,which leads to the deterioration of the natural environment and the waste of natural resources.In today's society,the prominent problem that China's economic development is now facing is that the cost of resources and environment for economic growth is too high,and environmental problems are gradually restricting the sustainable growth of China's economy,but also affecting the harmonious development of the whole society.Environment and resources are the basis of human survival and development.At the macro level,the rapid development of the world economy intensifies the consumption of resources and energy.At the same time,a series of environmental problems begin to appear due to the continuous consumption of resources and energy,which runs counter to the concept of sustainable development and restricts the progress of sustainable development.At the micro level,if enterprises want to In order to gain competitive and comparative advantages in domestic and foreign markets,it is necessary to bring the impact on the environment into the cost accounting of enterprises from the decision-making level and implement environmental cost control.Based on the basic concept of environmental cost control of real estate enterprises,this paper studies and discusses the environmental cost control under the combination of life cycle approach(LCA)and activity-based cost approach(ABC),and achieves the combination of theoretical analysis and case analysis.Case study is used to prove the feasibility of the environmental cost control method,which can be used as a reference for the environmental cost control of real estate enterprises.
Keywords/Search Tags:Environmental cost, Real estate enterprise, Life cycle approach, Activity-based costing
PDF Full Text Request
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