【作者】 张争华；

【导师】 王晶香；

【作者基本信息】 中国地质大学（北京） ， 会计学， 2008， 硕士

【摘要】 自20世纪50年代以来,伴随着全球经济的快速发展和人口增长,引发了严重的资源耗竭和环境污染问题,威胁着人类的生存和发展,而且这种情况在我国表现得更加明显。环境问题已经不仅仅是绿色和平组织等社会团体及学术界所关注和探索的领域,还成为具有政府组织行为的行动领域。许多国家纷纷采用法律和经济手段对企业滥用资源的行为进行干预。环境成本就是在这样一个背景下产生的。随着环境成本在产品结构中的比重越来越大,环境成本归集的准确性直接关系到环境污染治理投资的决策。环境成本中既有生产费用也有非生产费用,而且在当今的知识经济时代,随着研发、设计、营销等非生产性活动作用的增长,以传统方法计算的产品成本已无法揭示环境成本与产品的联系,从而也不能提供对环境成本进行控制和考核的有效方法。因此企业需要对成本计算系统重新设计,使其反映成本动因的影响,从而减少对环境的损害,这种新的成本计算系统就是作业成本计算法。本文在借鉴前人经验和研究的基础上,采用比较研究、定性研究和定量研究相结合、规范研究与案例研究相结合的方法,立足于企业,在对作业成本法理论研究的基础上,探索其在环境成本核算和管理上的应用价值,以期为有效管理和降低环境成本起到一点启示作用。文章首先阐明了选题背景和研究意义,并对国内外研究成果进行了综述,总结出当前研究的特点;接着阐述了作业成本法与环境成本的基础理论内容,并界定了本文所探讨的环境成本的概念,为文章的后续研究提供理论基础;在此基础上采用调研以及查阅资料及文献等途径,获取了陕西华电蒲城发电有限责任公司的相关生产和污染数据,以该公司为研究实例探讨了作业成本法在企业环境成本核算中的重要应用;然后,详细分析了用作业成本法管理和控制环境成本以达到改善环境业绩的目的,并进一步分析阻碍用作业成本法管理环境成本的各种可能的因素并提出相应的建议和对策。文章最后分析了关于作业成本法在环境成本管理中的应用前景。更多还原

【Abstract】 Since 1950’s, with the rapid development of global economics and increasing population, it led to the serious problem of resource exhausting and environmental pollution, which had seriously threatened the human being’s living and development especially in China. Environmental issues have not just been the field which Green Peace Organization and other social groups and Academia concern about, and also been a field of Government action. More and more governments began to intervene the enterprise’s activities by legal and economical means.。Under this background, environmental cost occurs.As the proportion of environmental costs in product is increasing, the accuracy of checking environmental costs is directly related to the investment decisions of controlling the environmental pollution. Environmental costs include both production costs and non-production costs. However, nowadays, with the growing of R & D, design, marketing and other non-productive activities, the traditional method of calculating the product cost can not reveal the concoction of environmental costs and the product, so it can not provide the effective ways of controlling and evaluating environmental costs. Therefore, the enterprise needs to find a new way to reflect the impact of cost drivers and reduce the damage to the environment, which is called Activity-based Costing.On the basis of summarizing the domestic and the international researches, this paper adopts many methods (such as case study, compared research) to analyze the application value of Activity-based Costing in the environmental cost checking and management and hope to make a little devotion to manage and reduce the environmental costs effectively.First of all, this paper summarizes the characters of the research harvest inside and outside; then comment the concept and classification of environmental cost, which provide a basic theoretical for following study; Thirdly, the related data of Shaanxi Hua Dian Pucheng Limited Liability Company are attained by the on-the-spot investigation and other channels, then the paper analyzes the application of Activity-based Costing in the environmental cost checking. Fourth, the paper analyzes the application of Activity-based Costing in the management and control of environmental cost; finally, the paper analyzes the Obstacles of using Activity-based Costing and presents some suggestions. In the end, the paper analyzes the future of the application of Activity-based Costing of environmental cost management.更多还原