RESEARCH ON PROCESS AND APPLICATION OF ENVIRONMENTAL ACTIVITY BADE COSTING BASED ON LIFE CYCLE
Zhu Xiao-lin1,a, Shang Fang-fang2,b
1School of Business and Administration,University of Science and Technology Liaoning, Anshan, Liaoning, 114051
2School of Business and Administration,University of Science and Technology Liaoning, Anshan, Liaoning, 114051
This is an open access article distributed under the Creative Commons Attribution License CC BY 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited
Environmental cost accounting has great significance in the cost savings and the improvement of economic benefits, therefore it plays an important role in the overall environmental accounting. After introducing the basic theory of environmental cost and analyzing the defects existing in the traditional cost accounting model, this paper combines the life cycle costing and activity-based costing to research the environmental cost scientifically and comprehensively. It is advantageous to analyze environmental cost comprehensively, reduce the total cost of products, and improve the effectiveness of the enterprise’s cost management decision.
Environmental cost; Activity-based costing ; Life cycle costing