Enterprise Product Life-cycle Environmental Costs Of Research

As a result of rapid development of modern industrial society, natural environmental quality have been destroyed seriously and have been destroyed rapidly at unprecedented rate, which have done a great damage to the existence and development of mankind. The accumulated environmental problems have begun to show realistic or potential harm continually. As the vital cause of environmental pollution, it is up to enterprises to undertake the duty of environmental protection. However, due to neglecting the ecological environment, the traditional accounting focuses on reporting the economic relations among enterprise entities or inside enterprise and accounting production elements with money measure and transaction price, while excluding resources and environment from accounting system just because they aren't the production of mankind's labor. This has resulted in exaggerated income and encouraged enterprises to pay a high environmental price for short-term benefits. The article is precisely under this background, emphatically has explored the enterprise environment cost accounting key question and its the application among, contains the life cycle thought, is for the purpose of solving the life cycle environment cost limits, the calculation as well as the product life cycle environment cost in enterprise environment in management question and so on application. Makes take the time as the business management level is advantageous provides the support to the environmental protection and the improvement decision-making, also may for the formulation enterprise's environment cost burden standard, the production permission, enter and so on the economical and the administration policy system grades provides the reference.This article in environment accountant in the theory foundation, the union econology and so on other disciplines theories carries on the essential supplement to it, establishes based on the life cycle enterprise environment cost accounting theory and the method, carrieson the science to in the enterprise entire life cycle environment costto appraise, describes the enterprise to produce manages the environment expense and the government data message which the entire process occurs, and according to the cost accounting principle confirmation, the measurement and the computation enterprise environment cost, provides the reflection enterprise environment cost by the time to the enterprise policy-maker the related information, simultaneously also provides the internal environment economic evaluation the basis. This article selected topic basis displays in: Conducts the research to the product life cycle environment cost, is advantageous to the enterprise in the environment cost management process, promptly discovered in the environment project exists the question, promptly took the measure to carry on the effective government, the environmental protection project quality had the guarantee, the entire enterprise's cost nature on reduced along with the environment quality cost reduces. Moreover, the ISO14000 environment management system emphasized melts the enterprise external environment cost interior, the enterprise will have to undertake in the product life cycle process complete environment responsibility, the correlation environment cost disbursement inevitably largely increases. May hide through the environment cost management seeks in other subjects indirect costs, precisely analyzes the cost agent, discovers reduces the environment cost the plan.This article uses the method which the case research, the comparison research, the qualitative analysis and the quantitative analysis unifies, the full text divides into five parts. The first part is systematic, objectively elaborated domestic and foreign related enterprise environment cost accounting each kind of theory and the practice progress and the present situation, analyze our country enterprise environment cost accounting research the main question, sets a target for this article research with the method, then design paper research content and structure system. The second part has summarized the product life cycle environment cost basic principle, and has carried on each environment cost analysis method the contrast analysis. The third part elaborated the product life cycle environment cost calculation, including environment cost computation and account service processing. The fourth part in detail elaborated the product life cycle environment cost in enterprise's management application, like investment decision-making, ecology design and clean production. The fifth part has carried on the case analysis in view of the product life cycle environment cost computation and the investment decision-making.