Research On The Environmental Cost Management Of Coal Enterprises Under Activity-Based Costing

In order to explore the more scientific and reasonable management methods of the environmental cost of coal enterprises,the activity-based cost method is introduced into the management research of the environmental cost of coal enterprises.Based on the theoretical research of environmental cost management and activity-based costing,combined with the characteristics of production and operation activities of coal enterprises.this paper analyses the cost drivers,designs the environmental operation center,and collects the environmental costs of raw coal,clean coal,slime and lump coal produced by H company in 2017,then calculates the environmental cost drivers.Distribution rate,allocation of environmental costs.and through value chain analysis and activity analysis of H company's environmental cost analysis,put forward environmental cost-related management advice.Since the premise of environmental cost management is the accounting of environmental costs,this paper focuses on the accounting of environmental costs of enterprises.The case study shows that compared with the traditional environmental cost accounting method,activity-based costing can more clearly show the distribution and relationship of various environmental costs,and through activity-based costing analysis of enterprise environmental costs,it can provide scientific suggestions for environmental cost management of coal enterprises.On the one hand,by discussing the positive impact of activity-based costing on the environmental cost management of coal enterprises,this study provides appropriate and feasible suggestions for the environmental cost management of coal enterprises;on the other hand,it guides coal enterprises to pay attention to the management of environmental costs,and to respond to the call of the state for the development of green economy.Promoting the Sustainable Development of Enterprises.