Research On Environment Cost Accounting And Control Of J Iron And Steel Enterprise

In recent years,economic development has also brought a series of environmental problems,environmental cost management in enterprises has become a problem that cannot be ignored.High consumption of iron and steel industry as a high-pollution industries,has attracted widespread attention.with the rapid development of economy,a series of environmental problems,such as environmental pollutions,ecological damages,are turning worse,growing a direct impact on iron and national sustainable development.In this paper,we use environment economics theory,social responsibility accounting theory,environment cost accounting theory,combined current China steel industry status,on environment cost of concept,classification,features for has analysis,proposed steel industry environment cost of accounting method,and to China a city steel industry in the of j Enterprise for cases,through on j enterprise environment cost of accounting and control status for has analysis,proposed j steel enterprise current steel enterprise environment cost of accounting and control by exists of problem,On environmental cost accounting and control in iron and steel industry at present proposed improvements to strengthen China's iron and steel industry of environmental cost management,relevant recommendations,and to further the effective implementation of the enterprise's environmental cost management theory.In this paper,we adopt the life cycle costing based on activities-based cost method to analysis environmental cost accounting and control in iron and steel industry to discuss problems of enterprises,and to take effective measures and to find a way.From the iron and steel enterprise environmental cost of its own characteristics,the confirmation of the iron and steel enterprise environmental cost,probes into the method of calculating and accounting and current accounting treatment for iron and steel enterprises,environmental costs for the steel industry to make classification and account settings.In terms of environmental cost accounting,this is the product life cycle for the time span of activity-based cost method,improving the accuracy of enterprise environmental cost accounting.In terms of environmental cost control,comprehensive analysis of the enterprise's environmental cost control based on common problems and presents environmental cost control improvements,suggestions for how to control environmental costs.