Environmental Costs Of Coal Enterprises Measurement Methods

In December 2009, the UN climate conference was held in Copenhagen, and once again the issue of global climate change was brought into focus of the whole world, and become the focus of attention for all the countries in the world. The low-energy low-emission recycling economy has become the focus of the current development of cycling economy. Bringing environmental costs into corporate accounting to enhance the development of recycling economy is the adaption to the times and the requirement of development of economy. This thesis discusses the mainspring of environmental cost accounting on the enterprise development and environmental protection by analyzing the environmental costs of Hebi Coal Group when they develop the cycling economy.Firstly, the definitions of environmental accounting and environmental cost at home and abroad are classified by induction, then the environmental costs accounting of the life cycle design in all coal production are conducted by employing activity-based costing approach, thus to identify the influence of new coal industry on environment during production under the recycling economy mode, which reduces a lot when comparing with the traditional mode. At the same time, specific application issues of life-cycle activity-based costing are raised when applying to environmental cost accounting under recycling economic production mode.