Application Of Activity-based Costing In Environmental Cost Accounting

Under the background of vigorously promoting the construction of ecological civilization,more and more policies and laws on sustainable development and environmental protection have been issued in recent years,which has increased the social responsibility of enterprises on environmental protection to a certain extent.In order to achieve the goal of green production,the share of enterprise environmental cost in the total cost of production and operation is increasing year by year,and the importance of environmental cost accounting and management is becoming more and more prominent.As China’s high resource consumption and heavy pollution industries,coal enterprises have a lot of environmental protection related expenditure,and the proportion of total cost is also very high.Therefore,in order to make the results of environmental cost allocation more specific and accurate,we need to change the traditional way of environmental cost allocation.For coal enterprises,the application of Activity-Based Costing in environmental cost accounting can be said to be a big step to try to improve.Therefore,under the guidance of activity-based costing,this paper studies how to build an environmental cost system,and takes y coal mine as a case study.The first part includes the research background,research significance,research status at home and abroad,research methods,research content,innovation and technical route.The second part is the theoretical overview,which introduces the concept and theoretical basis of activity-based costing and environmental cost.The third part is based on the current situation of environmental cost accounting of enterprises in China,guided by activity-based costing,and constructs the environmental cost accounting system from the accounting principles,preparatory work,steps and processes.The fourth part is the case analysis,which is also the focus of this paper.This part first introduces the general situation of the case enterprise y coal mine enterprise;secondly,analyzes the current situation of environmental cost accounting of Y coal mine enterprise;thirdly,constructs the environmental cost accounting system of Y coal mine enterprise on the basis of activity-based costing;secondly,compares the traditional cost accounting method of Y coal mine enterprise with the activity-based costing method of Y coal mine enterprise;finally,analyzes the current situation of environmental cost accounting of Y coal mine enterprise Then,in view of the above-mentioned problems,this paper puts forward the Countermeasures for enterprises to effectively use Activity-Based Costing in environmental cost accounting.The last part is to summarize the content of this paper,at the same time,to elaborate the shortcomings of the research,and put forward the future research and development direction of environmental cost accounting under the activity-based costing.In view of the fact that activity-based costing is more scientific and forward-looking than traditional accounting methods,this paper introduces Activity-Based Costing into the environmental cost accounting of coal mining enterprises from the perspective of activity-based costing,and carries out a case study of Y coal mining enterprise,hoping to provide other coal enterprises and manufacturing enterprises with design ideas of environmental cost accounting under activity-based costing Finally,some suggestions are put forward to make up for the defects of the enterprise accounting system.