Study On Environmental Full Cost Accounting Methodology And Application In Petroluem Enterprise

Petroleum enterprise in China emits large amount of pollutantss which are heavy loaded, and have serious effect. Meanwhile, government, costumers and other stakeholders increasingly require the petroleum enterprises to publish environment cost information which is useful to control the companies. However, there is a lack of accounting standard and successful case for environment cost. Hence, it is a critical question that how to account environment cost correctly.With the aims of improving environment performance as well as economic benefit, the context of the thesis are as follows:The thesis designs the environment cost identification procedure, from pollution source analysis, environmental effect identification, to make sure the environment cost.The classification standard and coding system built in the thesis include pollutants treatment, management, R&D, sourcing, charity, accident control, resource waste due to pollutants and greenhouse gas emission, environmental insurance, brown-field remediation.After accounting the full environment cost for on signal enterprise in certain period, the thesis adopts activities based cost, to allocate total cost to activities and products.The thesis also establishes EFCA management system, involving performance assessment by balanced scorecard, pollution mediation proposal by benchmark management, environmental management approach outcome assessment by cost-benefit analysis. In addition, the applications in macro management, such as green GDP, environment tax, technique access, product subsidy are also discussed. The thesis also develops the EFCA software and using the refinery in China Petrol to do case study.