Research On Measurement Of External Cost Based On Integration Of MFCA And LCA

In the background of the increasingly serious global environmental problems and China’s unprecedented crisis of ecological environment, the measurement of external costs becomes an important issue that many organizations and environmental accounting scholars concern about. On the basis of the view of the domestic and foreign scholars, this paper defined the meaning of external environmental costs, study the theoretical basis of external costs measurement, proposed a measurement of the external environmental costs through consolidation, provide reference for business on external costs measurement.This article is divided into the following four parts:First, the MFCA and related theories LCA conducted in-depth inquiry, and elaborated on the basics of the two theories.Second, introduce the MFCA and external relationships LCA and environmental costs. Finally, measured using the external environmental costs MFCA and LCA-based integration framework, and analyze its feasibility.Third, the use of the proposed method of measurement of the external environmental costs MFCA and LCA integration framework based on the external environmental costs are measured in a steel company.The main innovation of this paper has the following three points:(1) Resolution and the "International Directory of Environmental Management Accounting in a public draft" Comprehensive herein UN environment conference in Nairobi for the classification of environmental costs.(2)Proposed a method for measurement of the external environmental costs MFCA and LCA-based integration framework, conducting external environmental impact assessment process, with the ideological material flow cost accounting solution of the product life cycle assessment process is difficult to obtain output problem inventory data.(3)By a numerical example, to achieve the conditions and methods of measurement path external environmental costs companies made specific recommendations.