Study Of Environmental Cost Accounting In Papermaking Enterprises

With the rapid development of economy,the production and management activities of enterprises inevitably have a negative impact on people's living environment.If enterprises want to realize their own sustainable development,they must take their impact on the environment into consideration and implement environmental protection measures.Also the control action of the economic means is necessary in the middle of environmental protection's process.With the national environmental protection laws and regulations getting more and more strict,paper enterprises must increase their investment in terms of environmental protection to develop themselves,which will inevitably lead to the increase of their environmental costs.How to effectively control the environmental costs of the paper-making enterprises mainly depends on the accuracy of cost accounting on the environmental costs.Therefore,researches on environmental cost accounting of paper-making enterprises have great theoretical and practical meanings.Under the background of all things above,fully making use of previous research,this essay studied the definition and classification of environment cost,combining with the characteristics of papermaking enterprise,and build a framework of environmental cost accounting in the papermaking enterprises,including the recognition of environmental cost accounting,measurement,collection and distribution,courses setting and disclosure.In this paper,I used a case to illustrate the operability of the framework I built.Combining the framework with the case,this paper analyzed the case company's costs,based on ABC method,confirmed the case company's environment work,established various centers of environment cost,then allocated environmental cost to each product,showing how to record the accounting treatment.After all these,this paper also analyzed environmental cost and both economic benefits and environmental effects.Finally,this paper proposed some suggestions for papermaking enterprise effective environment cost accounting.It provides some references for the environmental cost accounting of both the case company and the whole paper industry,so as for them to realize the meaning of sustainable development of economy.