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2010•Journal of Liaoning Technical UniversityRequires access

Application of activity-based costing in the environmental cost accounting

Pan Wencui

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Abstract

To solve the problem of the imputation and allocation of environmental cost of enterprises,mainly with theoretical method,this paper analyses the application value of activity-based costing in the environmental cost accounting,and in detail designs the flowchart of the application of activity-based costing in the environmental cost accounting.The results show that activity-based costing can greatly improve the rationality and accuracy of environmental costing,then various kinds of decision-making can be based on a more reliable reason for the enterprise.

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What this paper is about

To solve the problem of the imputation and allocation of environmental cost of enterprises,mainly with theoretical method,this paper analyses the application value of activity-based costing in the environmental cost accounting,and in detail designs the flowchart of the application of activity-based costing in the environmental cost accounting.The results show that activity-based costing can greatly improve the rationality and accuracy of environmental costing,then various kinds of decision-making can be based on a more reliable reason for the enterprise.

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Available abstract

To solve the problem of the imputation and allocation of environmental cost of enterprises,mainly with theoretical method,this paper analyses the application value of activity-based costing in the environmental cost accounting,and in detail designs the flowchart of the application of activity-based costing in the environmental cost accounting.The results show that activity-based costing can greatly improve the rationality and accuracy of environmental costing,then various kinds of decision-making can be based on a more reliable reason for the enterprise.

Key concepts: Activity-based costing, Cost accounting, Accounting method, Total absorption costing, Environmental full-cost accounting, Flowchart, Cost–volume–profit analysis, Job costing

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