Study On Environmental Cost Accounting Of TD Paper Mill Based On Activity-based Costing

With the Antarctic temperature breaking through 20 degrees for the first time in20 years,the problem of environmental pollution has once again entered the public's view in an unfriendly way.In this context,low-carbon economy has become the focus of people's discussion,and people gradually attach importance to the role of environmental cost accounting.Among the high pollution enterprises in our country,the paper-making enterprises are particularly prominent.The paper-making enterprises are regarded as the key treatment enterprises in our country.Therefore,in the enterprise environmental cost accounting,whether the environmental cost information can reflect correctly affects the sustainable development of the enterprise.Unfortunately,the exact information of environmental cost in paper-making enterprises has not been reflected.The accuracy of product cost becomes untrue,which to a certain extent promotes the behavior of enterprises sacrificing environment for benefits,and has a negative impact on the long-term development of enterprises.On the basis of activity-based costing,this paper mainly aims at the disadvantages of environmental cost accounting under the traditional costing,and carries out environmental cost accounting for paper-making enterprises,which can help enterprises accurately reflect cost information and promote both environmental and economic harvest.On this basis,this paper takes environmental cost accounting as a research perspective,introduces Activity-Based Costing into environmental cost,and discusses environmental cost.On the basis of on-the-spot investigation,combined with case analysis and normative research,the paper analyzes and studies the environmental cost accounting of paper-making enterprises.The basic process of this paper is to first summarize the significance of the topic and related theories,and provide theoretical basis for the following research.Secondly,according to the characteristics and production process of TD paper-making enterprise with high pollution,the environmental cost accounting system suitable for TD paper-making enterprise is established to carry out detailed accounting.Finally,the paper analyzes the effect of environmental cost accounting,and puts forward some suggestions for enterprises.The purpose of this paper is to help enterprises coordinate the relationship between economic development and environmental protection and avoid economic development at the expense of environment.It is hoped that it can provide some enlightenment and reference for the high pollution enterprises in China.