内蒙古Z钢铁企业环境成本核算体系研究

发布时间：2018-05-18 11:35

本文选题：钢铁企业 + 环境成本　；参考：《内蒙古农业大学》2017年硕士论文

【摘要】：本文在分析国内外对环境成本的研究成果的基础上,界定环境成本的概念,并分析环境成本的特征,在具体企业中,介绍企业核算环境成本的现状,并且剖析企业在环境成本核算中存在的问题,利用生命周期理论与作业成本法相结合的方式,在企业供产销链的各个环节,分别分析企业在原料获取生产、加工、销售等方面的环境损失,并对它们进行确认与计量,找出资源动因和作业动因,对企业的环境成本进行归集和分配,重新合理的核算企业的环境成本,为企业建立完善的环境成本核算体系,并对环境成本进行逐步分析,在作业成本法的基础上,通过动因、作业、构成三个方面,提出相应的控制措施,来保障环境成本核算体系在钢铁企业的顺利建立和应用。本文的创新性主要是将环境成本纳入企业产品成本中,并为钢铁企业的产品价格进行定价,提高产品价格的准确性,分析企业将环境成本纳入产品定价的意义,提高企业的资源利用效率和环保意识,为企业建立更有效的产品定价机制,改善钢铁企业的市场低迷现状。
[Abstract]:On the basis of analyzing the research results of environmental cost at home and abroad, this paper defines the concept of environmental cost, analyzes the characteristics of environmental cost, and introduces the present situation of enterprise accounting environmental cost in specific enterprises. And analyze the problems existing in the environmental cost accounting of enterprises, using the life cycle theory and activity-based costing method, in each link of the enterprise supply chain, analyze the production and processing of raw materials, respectively. Sales and other aspects of environmental losses, and they are confirmed and measured, to find out the resource driver and operational motivation, the enterprise's environmental cost collection and distribution, re-reasonable accounting of the enterprise's environmental costs, To establish a perfect environmental cost accounting system for enterprises, and to analyze the environmental cost step by step, on the basis of activity-based costing, through motivation, activity, constitute three aspects, put forward the corresponding control measures, To ensure the smooth establishment and application of environmental cost accounting system in iron and steel enterprises. The innovation of this paper is to bring the environmental cost into the product cost of the enterprise, price the product price of the iron and steel enterprise, improve the accuracy of the product price, and analyze the significance of the enterprise to bring the environmental cost into the product pricing. To improve the efficiency of resource utilization and awareness of environmental protection, to establish a more effective product pricing mechanism for enterprises, and to improve the market downturn of iron and steel enterprises.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.31

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