On Environmental Cost Accounting Of DF Iron And Steel Company

Since the 20 th century,my country's industrial economy has developed rapidly,and the steel industry has ushered in development opportunities.However,at the same time,this extensive economic development model has brought harm to the living environment of mankind and is not conducive to social progress and long-term development.The accounting method does not include the cost of environmental damage caused by the production and operation of the enterprise in the cost of the product.In the current situation of ecological and green economic development,an important task of the steel production industry is to make good use of economic means,to develop and grow the enterprise,but also to assume social responsibilities,which obviously requires environmental accounting to support.Therefore,companies need to use environmental cost accounting in environmental accounting to reduce corporate environmental-related expenditures and provide an important basis for improving environmental benefits.Based on the above background,the thesis takes DF Steel Company as a case,and conducts a systematic study on DF Steel Company's construction of an environmental cost accounting system based on environmental value theory,sustainable development theory,environmental cost internalization theory and social responsibility theory.The first part introduces the background and significance of the topic,the current status of environmental cost research by domestic and foreign scholars,and analyzes the differences.The second part introduces the process of environmental cost accounting,including the confirmation,measurement and report of environmental cost.The third part,the key part of the paper,analyzes the status quo of DF Steel Co.,Ltd.'s environmental cost accounting through a questionnaire survey method,and finds that the company adopts traditional cost accounting methods to confirm and measure the existing problems in environmental cost accounting,and then combine the literature Research and design the overall design of the environmental cost accounting method of DF Steel Company.The first is to re-plan the confirmation conditions and process of environmental cost.Second,the use of auxiliary measurement units such as physical measurement method,while using Extern E method to measure the cost of environmental losses.Third,adopt the activity-based costing method to allocate environmental costs to DF Steel Company.Fourth,add environmental cost accounting subjects and improve environmental cost reports.In the fourth part,the author recommends that companies improve the environmental awareness of managers and employees,improve financial systems and cost management models,and recommend that the government improve accounting standards and systems and environmental-related laws and regulations to ensure environmental cost accounting,and finally draw the research conclusions and deficiencies of the thesis.The thesis combines the theoretical knowledge of environmental cost accounting with practice,and finally forms a set of environmental cost accounting system suitable for DF Steel Company,which makes the allocation of environmental costs more reasonable,product cost pricing more accurate,accurate calculation of each product finished product,and social responsibility Responsibility is conducive to protecting the environment and realizing sustainable economic development.