Research On T Cement Enterprise Environmental Cost Management Based On Activity-based Costing

The environment is necessary for our survival,protecting the environment is to protect ourselves.In recent years,various countries and regions in the world attaches great importance to environmental issues.As one of the foundation of building materials,the demand in our country is huge,the cement enterprise to bring the economic benefit also caused serious pollution to the environment at the same time,it is affecting the sustainable development of the enterprise,so the study of cement enterprise environment cost management has very important practical significance.This paper adopts the methods of literature analysis,case analysis and field research.On the basis of literature research at home and abroad,I systematically understand the theory system of activity-based costing and environmental cost management.Secondly,by referring to T Cement Enterprise’s financial statements and field research over the years,we can understand the history and environment of the company,analyze the current situation and existing problems of environmental cost management of T Cement Enterprise and on this basis,analyze the necessity and feasibility of applying.Thirdly,the environmental cost management system of T Cement Enterprise constructed based on activity-based costing by combining the production process and environmental cost of T Cement Enterprise.Finally,this paper puts forward the guarantee measures of applying activity-based costing to environmental cost management in T cement enterprises.Through the construction and safeguard measures of environmental cost management system of T cement enterprises,it can help enterprises to reduce environmental costs,promote economic benefits of enterprises and improve environmental benefits,so as to enhance the competitiveness of enterprises.