水泥窑协同处置废弃物成本核算及信息披露体系设计

发布时间：2018-06-24 10:01

本文选题：水泥窑 + 协同处置　；参考：《财会月刊》2015年02期

【摘要】：废弃物处置是我国一个重要的环保产业分支。近年来,水泥窑协同处置在废弃物处置领域发挥越来越重要的作用,并得到了国家环保部的认可。但目前水泥企业还没有对协同处置成本进行单独核算,而是将其成本并入水泥生产成本中,这既不利于水泥成本准确核算,也影响了水泥企业环境成本信息的完整披露。因此,本文根据水泥窑协同处置生产流程与现有成本核算基础,应用专项成本核算结合作业成本法设计了水泥窑协同处置成本核算与信息披露体系,旨在为水泥企业政府财政补贴体系制定、公众监督等方面提供决策信息。
[Abstract]:Waste disposal is an important branch of environmental protection industry in China. In recent years, cement kiln cooperative disposal plays an increasingly important role in the field of waste disposal, and has been recognized by the Ministry of Environmental Protection. But at present the cement enterprise has not carried on the separate accounting to the coordinated disposal cost, but has incorporated its cost into the cement production cost, which is not conducive to the accurate accounting of the cement cost, but also affects the complete disclosure of the environmental cost information of the cement enterprise. Therefore, according to the production process of cement kiln collaborative disposal and the basis of existing cost accounting, the cost accounting and information disclosure system of cement kiln cooperative disposal is designed by using special cost accounting combined with activity-based costing. The purpose of this paper is to provide decision-making information for government subsidy system and public supervision of cement enterprises.
【作者单位】：北京科技大学东凌经济管理学院;
【基金】：国家自然科学基金项目“考虑环境因素的产品生命周期评价理论与实践研究”(项目编号:79970101) 北京市哲学社科规划项目“考虑循环经济与低碳经济因素的流程工业企业综合绩效评价体系研究”(项目编号:13JDJGA032) 中央高校基本科研业务费专项项目“北京水泥产业低碳发展路径研究”(项目编号:FRF-SD-13-003B)
【分类号】：F426.721;F406.72

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