The Research On Environmental Cost Accounting Of H Cement Enterprise Under Activity-Based Costing

Since the reform and opening up,China’s economy has developed rapidly and created many "Chinese miracles",but the extensive development mode has led to a large number of ecological and environmental problems in China,which has paid a painful price in terms of environment and resources.The 19th National Congress of China regards "upholding the harmonious coexistence of human beings and nature" as the basic strategy for upholding and developing socialism with Chinese characteristics in the new era.The introduction of the strictest environmental protection law,the successful implementation of the environmental protection tax,and the proposal that green water and green mountains are Jinshan and Yinshan all indicate that the country is constantly increasing the efforts of ecological civilization construction.As the representative of high pollution and high energy consumption,cement production enterprises must increase the investment in environmental protection if they want to practice the construction of ecological civilization and realize their own sustainable development,which will inevitably lead to a substantial increase in their environmental expenditure.How to scientifically and reasonably calculate the environmental cost and provide effective environmental cost information for information users has become an indispensable part of cement enterprises A part.Based on the above background,in order to promote the effective environmental cost accounting of cement enterprises,this paper combines the activity-based costing with the product life cycle method,adopts the case study method and field survey method,and takes the representative h cement production enterprises in Central China as the research object to explore the application of the activity-based costing based on the whole life cycle in the environmental cost accounting of H cement enterprises.Through field investigation,the basic production situation,environmental cost composition and environmental cost accounting status of H cement enterprise are sorted out.It is found that there are some problems in the current environmental cost accounting system of H cement enterprise,such as no separate environmental cost account,incomplete confirmation of environmental cost,single measurement method,too general distribution and insufficient information disclosure.On this basis,environmental cost accounting system is described The necessity and feasibility of activity-based costing(ABC)for accounting;then,ABC is used to calculate H cement enterprise’s environmental cost from four aspects:confirmation,measurement,distribution and report of the environmental cost,decompose the environmental cost of H cement enterprise according to the product life cycle.According to the corresponding activity-based cost base,the paper analyzes its resource motivation,allocates the environmental cost to the product cost that should be borne according to the motivation,recalculates the environmental cost of the three main products,and analyzes the new environmental cost accounting results.Finally,in order to ensure the smooth development of the new accounting system,it points out the possible obstacles for H cement enterprise to implement the new environmental cost accounting Put forward corresponding countermeasures.Through the research,it is found that the environmental cost accounting under the activity-based costing method makes the environmental cost of H cement enterprise more comprehensive and real,and the product cost information more reasonable,which is conducive to find out the key activities and the main pollution products to be treated and improved,understand the environmental cost of each stage to be controlled,so as to realize the enterprise’s sustainable development.