Research On Environmental Cost Management Of H Coal Enterprise Based On Activity-based Costing

Haze appears frequently in most cities of our country and it is closely related to everyone's life.In fact,the occurrence of haze is a warning from nature,which reminds us that economic development cannot be opposed to environmental protection,and it is urgent to solve the problem of environmental pollution.The Chairman has delivered many speeches on ecological civilization at major conferences,which explains the harmonious relationship between man and nature,environmental protection and economic development.In the early 20th century,the coal chemical industry became an important cornerstone of the development of the national economy.Till now,many organic chemicals are produced from coal.Coal resources are non-renewable resources,and their mining and processing process will inevitably cause environmental pollution.Many enterprises take post-compensation measures for environmental governance.The innovation of this paper lies in the combination of life cycle cost method and activity-based cost method,so that enterprises have the consciousness of controlling environmental cost actively.Adopting life cycle cost method can make enterprises have the consciousness of avoiding environmental pollution before engaging in,and take measures to control environmental pollution in the process.In the process of accounting,activity-based costing can more scientifically collect the environmental cost of each product,so as to better carry out environmental cost analysis and environmental cost control.Firstly,this paper selects the "coal-coal chemical industry" product line of H coal enterprise as the main research object,and collects all the environmental cost data of each life cycle.Then,divide the environmental costs to the various life cycle based on the life cycle cost method,and analyse all the environmental cost of the project life cycle cost drivers based on the activity-based cost method,then distribute environmental costs.finally,the application of new environmental cost accounting system before and after the product cost difference and its reason for environmental analysis,for H coal enterprise's environmental cost control optimization Suggestions.