2009Xi'an Caijing Xueyuan xuebaoRequires access

Probe into the Cost Accounting of the Environmental Accounting for Enterprises

Feng Tao

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Abstract

Environmental accounting is an important management tool for sustainable development for modern enterprises.Stated for the environmental cost accounting,the paper discusses the classification of environmental costs and accounting methods,and introduces a workable environmental costing model,meanwhile takes the analysis according to the model.

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Environmental accounting is an important management tool for sustainable development for modern enterprises.Stated for the environmental cost accounting,the paper discusses the classification of environmental costs and accounting methods,and introduces a workable environmental costing model,meanwhile takes the analysis according to the model.

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Available abstract

Environmental accounting is an important management tool for sustainable development for modern enterprises.Stated for the environmental cost accounting,the paper discusses the classification of environmental costs and accounting methods,and introduces a workable environmental costing model,meanwhile takes the analysis according to the model.

Key concepts: Environmental full-cost accounting, Cost accounting, Activity-based costing, Environmental accounting, Management accounting, Accounting, Cost–volume–profit analysis, Throughput accounting

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