The Environmental Cost under the Path of EMA——A Case Study of a Paper-Making Company

This paper,written on the perspective of typical case-study research,mainly explores how the EMA-oriented cost measurement technologies can be used by Chinese companies.Firstly,this paper contends that it is actually necessary that environmental cost measurement theory be put into action and the measuring technologies be improved.Secondly,based on a relatively proper EMA cost framework recommended by environmental cost theory of IFAC,this paper takes one certain paper-making company as the case subject and then analyzes features and nature of environmental cost of this company by the aid of inquiry and some available resources.During this process,this paper finds such problems as the lack of attention to environmental cost attribution on a company level,the difficulty in attaining environmental cost data,the influence of externality and opportunity cost for company behavior.