Research On The Measurement And Information Utilization Of Environmental Cost To The Background Of Circular Economy

With the rapid economic development, natural environment has been seriously damaged, the environmental costs are increasing exponentially to pay for it. Circular economy as a new mode of economic operation came into being. It involves comprehensive development of society, economy and ecological environment, particularly in the economic development required to pay attention to environmental protection and realize coordination of economy and environment. It has found a value model of economic development for sustainable development. Circular economy integrates the environment into value analysis system as a kind of cost, realizes changes from the traditional value chain of enterprises to the value chain of circular economy. Under the mode of circular economy, environmental cost becomes an important factor to impact business decisions. Effective measurement of environmental costs can provide accurate product cost information for business managers, guide production and operation, achieve its stated development strategy and meet the practical needs of decision-making and control in economic development. Study on measurement issues of the environmental costs under circular economy, can further complete the environmental cost theory and improve reasonableness, accuracy and decision-making related of measuring the environmental costs. So as to provide quality environment cost information for the enterprises, to promote themselves design and implement the strategic decisions for the coordinated development of business and society.Theoretical analysis of environmental costs, research and application of its measurement technology can make a great significance for the operations and strategic management of enterprises under the circular economy. Based on circular economy, environmental management accounting, environmental costs and other related concepts to define, combined with the characteristics of circular economy, re-defining environmental costs under circular economy, and analyzing its meaning, extension and classification methods, summarizing the characteristics of the environmental costs, analyzing and demonstrating the value of environmental cost information. Next, comparative analyzing circular economy and value chain, summing up the unity of them, reconstructing the value chain based on circular economy, exploring information needs for environmental costs of enterprises under the mode of circular economy. Again, comprehensive analyzing the measurement of environmental costs, explaining the significance of measuring environmental costs, designing measurement methods of environmental costs under circular economy. Using input-output theory and activity-based costing to measure the environmental cost for external and internal value chain of circular economy, to provide comprehensive and effective environmental cost information for enterprises in circular economy, and explain the needs and use patterns of the environmental cost information for cost control, business decision-making, investment decisions and strategic decision-making in the enterprise. Finally, using the aforementioned measurement method of the environmental costs, combined with specific case, comprehensive analyzing and utilizing the results and information of measurement.