| In the context of China’s vigorous implementation of the "the one who pollutes should be responsible"mechanism,enterprises must pay attention to environmental protection while pursuing economic benefits in the process of production and operation.Therefore,it is necessary to make a special analysis of the environmental cost management in order to highlight the importance of environmental cost management during the enterprise development.Environmental cost management is of great significance to enterprises.This paper first defines the concepts of environmental cost,material flow cost accounting and life cycle impact assessment,and expounds the theories of environmental cost,material flow cost accounting and life cycle impact assessment.Taking TX liquor Co.,Ltd.as an example,it depicts TX liquor co.,Ltd.’s development process,operation and financial status in recent years,environmental protection activities and environmental responsibility fulfillment.It analyzes the necessity for TX liquor Co.,Ltd.to use material flow cost accounting(MFCA)and life cycle Impact assessment(LCIA)to calculate environmental costs.Then this paper prioritizes in using the material flow cost accounting(MFCA)and selects the TX liquor M bottled liquor production line to introduce its production process and contaminant distribution,then divides the production line of M bottled liquor into five material flow centers which are distiller’s yeast making,food processing,raw liquor brewing,and blending.It then categorizes the cost,and calculates the cost of the production line of M bottled liquor from the material cost,system cost,energy cost and disposal cost four processes.On this basis,it selectively analyzes its internal resources loss,and finds there could be space for progress in cost saving.Considering the increasingly strict national environmental policies,this paper adopts the life cycle Impact assessment(LCIA)method to further monetarize the external resource damage caused by the M bottled liquor production line of TX liquor,and predicts the environmental costs to be borne by TX liquor in the uture.Finally,this paper concludes that the material flow cost accounting(MFCA)can be used to calculate the resource loss of each material flow center in the production process and find out the technological process with serious resource loss in production.It also finds the the future environmental costs of enterprises calculated through the use of life cycle impact assessment(LCIA)can encourage enterprise managers to pay real attention to the environmental load caused by the production process,and thus promote enterprises to actively fulfill their environmental responsibilities. |
