Under the Activities-based Costing method of the construction of environmental cost accounting

DOI

10.2991/icfied-17.2017.12How to use a DOI?

Keywords

Environmental Cost; Accounting Recognition; Measurement; Cost Control

Abstract

The current problems of environmental cost accounting treatment are not conducive to the commitment of environmental responsibility, but also detrimental to the construction of "environment-friendly society".Institutional barriers to environmental cost accounting will also hamper the effectiveness and sustainability of the business. This paper analyzes the problems existing in the aspects of confirmation, measurement, disclosure and accounting of environmental costs due to the lack of laws and regulations, and further puts forward some suggestions for improvement based on the problems. At the same time, this paper uses the Activity-based Costing method to optimize the existing accounting methods according to the production links.Through this method can accurately account for all aspects of the corresponding environmental costs, clear the responsibility of the independent departments of the cost, is conducive to enterprise environmental cost control.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wanji Wang
AU  - Wangwei Tang
PY  - 2017/04
DA  - 2017/04
TI  - Under the Activities-based Costing method of the construction of environmental cost accounting
BT  - Proceedings of the 2017 2nd International Conference on Financial Innovation and Economic Development (ICFIED 2017)
PB  - Atlantis Press
SP  - 61
EP  - 67
SN  - 2352-5428
UR  - https://doi.org/10.2991/icfied-17.2017.12
DO  - 10.2991/icfied-17.2017.12
ID  - Wang2017/04
ER  -