Study On Enterprise Environmental Cost Based On MFCA And LCA Integration Framework

In China’s economic system,the important position and influence of manufacturing industry are all remarkable.However,the excessive consumption of natural resources and a large amount of pollution to the environment make the environment situation more severe.Many environmental problems are prominent,which will give early warning for China’s economic development mode.At present,the management mechanism for the enterprise to control pollution has not been formed.As the source of environmental pollution,the enterprise has not popularized the consciousness of self-control of pollution.However,whether it can effectively control environmental pollution depends on the management mode which restricts the balanced development of business benefit and environmental benefit.Therefore,the enterprise needs to coordinate the unity of economic and environmental benefits,In order to achieve the control of pollutant emission from the source.If we want to make rational use of natural resources and control pollution from the source,it is the most important to calculate the environmental cost of enterprises comprehensively and accurately.At present,many experts and scholars have put forward research ideas and methodology suggestions for environmental cost,but a set of environmental cost accounting model which can make environmental protection and economic development keep pace with each other has not been constructed.This paper takes this as the starting poin,draws lessons from the domestic and foreign scholars’ relevant research in the field of environmental cost,and puts forward the integration framework of MFCA and LCA method,which can provide reference for enterprise accounting environmental cost.This paper explores the research and application status of domestic and international environmental cost,MFCA and LCA methods,and combs the research on the integration of MFCA and LCA methods,and analyzes the feasibility of integrating the two methods in accounting environmental cost.On this basis,combined with the idea of accounting enterprise environmental cost based on MFCA and LCA method,the paper puts forward the applicable environmental cost accounting method,and then constructs the integration framework based on MFCA and LCA.This paper starts from the “ production process” of pollution source,uses LCA and MFCA method to check the resource input,product and non product output and environmental impact.Combined with the case of rare earth company A,the paper understands the current situation of environmental cost accounting,and finds that the content of environmental cost accounting is incomplete and environmental decision is inaccurate.The relevant values of environmental cost of enterprises are obtained by classifying initial cost,dividing polishing powder manufacturing material quantity center,accounting positive and negative products,collecting and distributing the various costs and using lime method to calculate the external environmental damage cost.On this basis,the following conclusions are drawn: Firstly,the framework of enterprise environmental cost accounting based on MFCA and LCA is constructed;Secondly,This paper uses MFCA and LCA integration framework to calculate the cost of internal resources loss and external environment damage,and makes an empirical analysis of the case enterprises;Thirdly,The main environmental costs of the case enterprise are internal resource loss cost and external environmental damage cost;The most serious impact on environmental cost is material loss;The most environmental cost is roasting and fluoride content center,which should be taken as the focus to make professional analysis on the production process and seek the improvement path,so as to achieve the purpose of reducing the environmental cost.