| The 19 th National Congress of the Communist Party of China mentioned "lucid waters and lush mountains are invaluable assets" when it comes to the construction of ecological civilization.At the same time,in order to respond to the national call for "no-waste city" and seize the opportunity for the construction of "no-waste city",it is necessary to separately account for the environmental cost of enterprises and implement reasonable management and control,and the important prerequisite for enterprise environmental cost control is It can build a perfect accounting system for its environmental cost,so as to maximize its own industrial advantages into real economic benefits,social benefits and environmental benefits.As a building and building materials industry,cement enterprises account for a large proportion of environmental costs,but the current accounting methods of cement enterprises are too simple.They still use traditional cost methods to account for product costs,and allocate product costs based on a single quantity relationship.Unscientific accounting methods result in inaccurate product cost accounting results.As an advanced cost management method,the activity-based costing can not only reasonably allocate the costs during the period and reflect the cost drivers,but also increase the accounting scope of environmental costs and more fully reflect the environmental costs.Therefore,by constructing a new model for enterprises to account for environmental costs,it is helpful to solve the shortcomings of the simple collection of environmental costs under the traditional cost method and provide important support for managers to make decisions on reducing environmental costs.The main purpose of this paper is to build a new environmental cost accounting model for X cement enterprise.The author has laid the foundation for theresearch of this thesis through extensive literature research and field research,as well as detailed acquisition of the target enterprise’s production line and related data.First,introduce the production process of X cement enterprise,and analyze the pollutants generated during the production process,so as to lead to the environmental cost items that need to be accounted for;secondly,through the current status of the product cost accounting of X cement enterprise and related environmental cost items analyze the current status of accounting processing,find out the current accounting problems,and then analyze the necessity and feasibility of applying the operation cost method to the enterprise according to the characteristics of X cement enterprise;The environmental cost accounting system analyzes based on the accounting results,and puts forward suggestions and methods to ensure that X cement enterprise use the operating cost method to perform environmental cost accounting,and also provide a certain reference for other cement enterprises in environmental cost accounting. |
