Research On Environmental Cost Management Of XA Chemical Company

In the report of the 19 th National Congress,the construction of ecological civilization has been upgraded to the "millennial plan" for the sustainable development of the Chinese nation.Green development has become a major theme of Chinese economic development.Faced with increasingly strict environmental protection policies,Chinese chemical companies are the first to bear the brunt,facing enormous development pressure.Since China has not yet formed a sound environmental cost management system,many enterprises still adopt the “post-event governance” model for pollution problems,resulting in high environmental costs for chemical companies and a huge impact on the economic benefits of enterprises.At the same time,the current accounting cost management system does not separately calculate the environmental costs,which seriously affects the management analysis and decision-making of the management.The traditional cost management system can no longer meet the needs of enterprises for environmental cost management.Therefore,how to establish a scientific and effective environmental cost management system is an urgent issue for chemical companies.This paper selects XA Chemical Company as the research object,according to the existing environmental cost management research results at home and abroad,combined with the actual situation of XA Chemical Company,based on the activity cost method and life cycle cost method to improve the design of XA Chemical Company’s environmental cost management system..First of all,this paper analyzes the current situation of XA chemical company’s environmental cost management,and finds out its problems,and analyzes the consequences of these problems.Secondly,according to the existing problems,the activity cost method was used to re-confirm and allocate the environmental cost.It was found that the actual environmental cost of XA Chemical Company was much higher than the original environmental cost,and the two accounting results of each product cost also have large errors.Thirdly,according to the accounting results of environmental cost,this paper combines the life cycle cost method,with the goal of maximizing the efficiency of the enterprise,and the overall thinking of the environmental cost control of XA Chemical Company in three aspects: pre-planning,in-process monitoring and post-mortem analysis.And a series of environmental cost control schemes have be proposed.Finally,in order to ensure that the improved environmental cost management system can be effectively implemented,this paper proposes a series of safeguards from the enterprise itself and government policies.The research results of this paper show that the management of XA chemical company’s environmental cost based on activity-based costing and life-cycle cost method can improve the accuracy of accounting and the scientific control of environmental cost,and ensure the healthy and sustainable development of enterprises.