作业成本法在宝钢股份环境成本控制中的运用

发布时间：2018-05-09 01:07

本文选题：宝钢股份 + 环境成本　；参考：《湘潭大学》2017年硕士论文

【摘要】：2016年12月25日,第十二届全国人大常委会第二十五次会议在北京人民大会堂举行,会议表决通过《中华人民共和国环境保护税法》,规定自2018年1月1日起,在中华人民共和国领域和中华人民共和国管辖的其他海域,直接向环境排放四类污染物的企事业单位和其他生产经营者为环境保护税的纳税人,应当依照本法规定缴纳环境保护税。如何在保护环境的前提下有效地减少环境成本已成为每位经营者亟需解决的重要问题。钢铁企业是我国进行环境污染控制的主要针对对象,其在生产经营过程中会耗用大量的矿能源和水资源,总消耗量占全国消耗量的十分之一以上,同时带来的碳排放量和其他污染物的数量也令人堪忧,如何控制钢铁企业对环境造成的污染是进行环境保护非常关键的一部分。在保护环境的过程中,利用经济手段可以为减少环境成本起到很好的作用,如今越来越多的人会使用经济手段的一种——环境会计来进行环境保护,环境成本作为环境会计中的基本问题,与之相关的探索、研究也就成为了学者们的热门研究对象。本文以理论知识为基础,以宝钢股份有限公司为实例,分析了该企业现阶段的环境成本管理现状和存在的问题,引入作业成本法,以原材料加工和产品生产阶段为主要研究阶段,从建立作业成本库、确认作业成本动因、归集分摊环境成本等方面,建立了一套环境成本核算体系。最后分析总结了将作业成本法运用到环境成本控制中,能够在划分作业的初期阶段就开始进行环境成本控制;能够消除非增值作业中的不必要作业,有效控制成本和增加企业价值;能帮助企业从具体污染物出发控制环境成本,提高资源配置效率,减少资源消耗和废弃物排放;还能够根据因果关系分配成本费用,提供更准确的产品信息。对钢铁企业的环境成本问题进行研究,既能够加强企业环境成本管控,促使企业合理利用资源、减少能源消耗、减少废弃物的排放,又可以建立起企业追求环保的绿色形象,加强企业在同业中的竞争力,并向社会群众推行绿色消费方式,促进经济循环、资源节约、环境友好的社会建设。2016年9月,宝钢集团与武钢集团已获准实施联合重组,引入新的环境成本核算方法能为重组后的企业管理提供有效建议。本文期望通过运用作业成本法对我国钢铁企业环境成本核算方式及体系的构建提出的意见,以期更好地进行环境成本管控,促进我国在环保方向的事业发展,实现经济与环境的共赢。
[Abstract]:On December 25, 2016, the 25th meeting of the 12th National people's Congress standing Committee was held in the Great Hall of the People, Beijing. The meeting voted to adopt the Environmental Protection tax Law of the people's Republic of China, which stipulates that from January 1, 2018, In the territory of the people's Republic of China and other sea areas under the jurisdiction of the people's Republic of China, enterprises, institutions and other producers and operators that directly discharge four kinds of pollutants to the environment shall be taxpayers of environmental protection tax, Environmental protection tax shall be paid in accordance with the provisions of this Law. How to effectively reduce the environmental cost under the premise of environmental protection has become an important problem that every operator needs to solve. Iron and steel enterprises are the main targets of environmental pollution control in China. In the process of production and operation, iron and steel enterprises will consume a large amount of mineral energy and water resources, the total consumption of which accounts for more than 1/10 of the national consumption. At the same time, the amount of carbon emissions and other pollutants is also worrying. How to control the pollution caused by iron and steel enterprises is a key part of environmental protection. In the process of environmental protection, the use of economic means can play a very good role in reducing environmental costs. Nowadays, more and more people will use environmental accounting, one of the economic means, to protect the environment. As a basic problem in environmental accounting, the research on environmental cost has become a hot research object for scholars. Based on theoretical knowledge and taking Baosteel Co., Ltd as an example, this paper analyzes the current situation and problems of environmental cost management in this enterprise, and introduces activity-based costing. Taking raw material processing and product production as the main research stage, a set of environmental cost accounting system is established from the aspects of establishing activity-based cost database, confirming activity-based cost drivers and collecting and apportioning environmental cost. Finally, it is analyzed and summarized that applying activity-based costing to environmental cost control can begin to control environmental cost in the initial stage of dividing activities, and eliminate unnecessary activities in non-value-added activities. To effectively control costs and increase enterprise value; to help enterprises control environmental costs from specific pollutants, to improve resource allocation efficiency, to reduce resource consumption and waste emissions; and to allocate costs according to causality, Provide more accurate product information. The research on the environmental cost of iron and steel enterprises can not only strengthen the environmental cost control, promote the rational use of resources, reduce energy consumption, reduce waste emissions, but also establish the green image of enterprises pursuing environmental protection. To strengthen the competitiveness of enterprises in the same industry, and to promote the green consumption mode to promote the social construction of economic cycle, resource saving and environmental friendliness. In September 2016, Baosteel Group and Wuhan Iron and Steel Group were allowed to carry out joint reorganization. The introduction of a new environmental cost accounting method can provide effective advice for the reorganized enterprise management. This paper hopes to put forward some suggestions on the construction of environmental cost accounting method and system of iron and steel enterprises in China by using Activity-Based costing (ABC) in order to carry out better environmental cost control and promote the development of environmental protection in our country. To achieve a win-win situation between the economy and the environment.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

【参考文献】