The Research On Environmental Cost Accounting System In A Iron And Steel Enterprise Under Activity Based Costing

Iron and steel industry is an important support for China's economic and social development.In the vital infrastructure project of our country,its position holds the balance.But as an energy-dependent product,steel production will release soot,sulfur dioxide,waste water and many toxic gases,which is self-evident pollution to the atmosphere and water.Iron and steel enterprises must timely and accurately take into account the adverse impact of steel production on the environment.The correct accounting of environmental cost in iron and steel enterprises is an effective means to quantify and prevent pollution.However,at present,many iron and steel enterprises have not paid enough attention to clean production,and they have not classified and calculated their environmental costs separately,but still replaced them with traditional accounting methods.This makes it difficult to accurately account for environmental costs,and it is easy for the management to overemphasize the production benefits and ignore the long-term environmental benefits,and make hasty development decisions.Based on the analysis of relevant theories,this paper analyzes the existing problems in environmental cost accounting of A iron and steel enterprise.Through the construction of the environmental cost accounting system,this paper analyzes the confirmation and measurement of environmental costs of A iron and steel enterprise under the activity-based costing method in detail,the division of activity drivers and activity base,collection and distribution,and the related reports of environmental cost.The new environmental cost accounting system canovercome the inherent shortcomings of environmental cost accounting of A iron and steel enterprise,and it can reflect the real composition of environmental cost of A iron and steel enterprise more reasonably and help the management of A iron and steel enterprise grasp the enterprise's environmental cost information accurately.it is also conducive to correct decision-making of environmental cost,so as to highlight the advantages of A iron and steel enterprise in environmental benefits and help it stride forward on the road of green development.