Research On Improvement Of Environmental Costing For Qiyang Conch Cement Enterprise

With the rapid development of the economy, the environmental pollution problem is getting worse, there is an increasing focus on the coordinated developm ent of social, economic and environmental; the topic of environment is among the hot issues in accounting nowadays. Based on the traditional accounting, environmental accounting is a kind of economic means to protect the environment, studying the cause, recognition, measurement and information of environmental costs, to provide comprehensive environmental information for the enterprise internal and external information users. Enterprise is an important subject to promote the development of social economy, is also the leading cause of more and more serious environmental pollution. Hence, it is necessary for enterprise to carry out the environmental protection policy in strategic decision-making and daily operation; environmental cost accounting system should also be separately presented in the accounting system, to strengthen the enterprise environment cost accounting and control, which will help the enterprise achieve the goal of the long-term sustainable development.This article adopts the method of case st udy, based on the dynamic research of environmental cost and environmental cost accounting at home and abroad, and the total cost theory, the sustainable development theory and externality theory as the foundation, from the perspective of traditional accou nting, economics, and environment, describes Qiyang conch cement enterprise the environment cost accounting problems of Qiyang conch cement enterprises systematically. This paper firstly summarizes the definition, classification, recognition, and measureme nt and information disclosure of environment cost; secondly analyzes the status quo of environment cost accounting of Qiyang conch cement enterprise, founding that the accounting measurement efficiency of environment cost is low, the subject and account setting of environmental cost is not comprehensive, the collection and distribution of environmental cost is not scientific, and the information disclosure of environmental cost is inadequate. Among the reasons, mainly Qiyang conch cement enterprise is still using the traditional accounting pattern of accounting environment cost; finally, in combination with the practical situation of Qiyang conch cement enterprises, this paper introduces the manufacturing cost and activity-based costing method into the accounting system of environment cost, designs the optimized countermeasures to solve the problems above-mentioned of environment cost accounting in Qiyang conch cement enterprise, uses deductive reasoning method to make a detailed classification, measurement, measurement and reporting, and definite the process of environment cost accounting in Qiyang conch cement enterprise, which is of great significance to reduce the environmental cost and environmental risks of Qiyang conch cement enterprises and improve the competitiveness of enterprises.