One, the necessity of enterprise environmental cost control
From the economic and environmental links, the two have an inseparable and directly affect each other. Comparison of the traditional economic model and the modern economy - the environment of the large system, as the natural environment support system, while providing mankind with abundant resources, but also accept the return of waste. However, there are two limitations of the earth's environment: the first is the finiteness of resources, especially the finiteness of materials and energy, etc., provided to enterprises as raw materials; and the second is the finiteness of accepting garbage and pollutant emissions, and the finiteness of the natural purification and restoration functions. If mankind exceeds the carrying capacity of the Earth's environment, it will bring incalculable losses. From the reality, this aspect of the problem already exists, mainly in the degradation of the Earth's resources, air and water pollution, the substantial reduction of mineral and forest resources, the global greenhouse effect occurs, and the problem of public hazards continues. According to statistics, China's annual losses due to environmental pollution up to more than 200 billion yuan.
The generation of environmental problems and the production and operation of enterprises have a close relationship. According to the relevant experts on the various sources of pollutants analyzed, the natural environment is currently receiving 80% of the pollutants from enterprises, and there is a trend of increasing. In this regard, the international community put forward a strategy of sustainable development, environmental protection education has greatly improved public awareness, corporate environmental pollution of various behaviors by an increasingly wide range of constraints. Specifically manifested as follows:
1, the international declaration on environmental protection, international standards and laws and regulations of countries around the world have been introduced, the constraints on enterprises more and more stringent. Our country also formulated the goal of China's environmental protection by the year 2000 in 1995, and established the environmental impact assessment system and environmental management system. It can be seen that with the continuous introduction and strict enforcement of environmental protection policies, regulations and standards, enterprises will gradually transition to "environmental protection orientation", and their environmental behavior will be more and more constrained.
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2, from the point of view of the enterprise's own profitability objectives, it is necessary for enterprises to assume environmental responsibility. At present, consumers are increasingly favored by green products, some countries have banned the goods without environmental (green) mark into the market, China also formally started in 1992, the product environmental labeling certification; this will make the environmentally harmful products will eventually be excluded from the market. China's financing mechanism has also begun to pay attention to the environmental image, the People's Bank of China has stipulated that banks at all levels must cooperate with the environmental protection department when granting loans to keep a good pass on projects not approved by the environmental protection department will not be loaned.
3, environmental problems make the enterprise cost increase, environmental risk increases. Mainly manifested in: (1) a large number of preventive laws and regulations, resulting in an increase in the cost of enterprises; (2) the implementation of a number of serious pollution of the environment to limit the use of raw materials and prohibit the use of raw materials, the direct impact on the cost of enterprise production; (3) the scope of the state's responsibility for environmental protection of the enterprise will be made to expand the provisions of the environmental responsibility of the enterprise no longer stays in the production and operation of enterprises in the discharge of waste but Expanded to the use of products in the process of environmental pollution (such as automobile emissions) and recycling after use and so on.
Therefore, it is imperative to strengthen the accounting and control of environmental costs.
The formation and classification of environmental costs
The 15th meeting of the United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) held that: environmental costs are the costs of measures taken or required to be taken to manage the environmental impacts of corporate activities in accordance with the principle of environmental responsibility, as well as other costs incurred as a result of the implementation of the enterprise's environmental objectives and requirements, and that this definition This definition points out that environmental costs are formed from the impact of business activities on the environment, and the control of environmental costs is to achieve the mitigation or elimination of this impact.
From the definition of environmental costs, environmental costs are mainly caused by the impact of business activities on the environment, this impact throughout the entire production and operation process. Manufacturing enterprises, for example, can be analyzed from the three stages of business operations to the formation of environmental costs: (1) the procurement stage of environmental costs. Due to the scarcity of certain resources or certain raw materials have been limited or prohibited by the authorities, so that the enterprise in the use of the raw material to pay the additional cost. (2) Environmental costs at the manufacturing stage. Refers to the enterprise in the production process for the consumption of materials, energy, to the atmosphere and water environment emissions of waste, should bear the environmental responsibility to pay the various costs, such as pollution control equipment investment, prevention and control of environmental pollution costs, all kinds of environmental management fees, sewage charges, penalties, and compensation to the surrounding residents. (3) sales circulation stage of the environmental costs. Mainly refers to product packaging and other waste recycling costs.
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Based on the formation of environmental costs, environmental costs can be categorized as follows: (1) enterprises in the production process to directly reduce the cost of emission of pollutants. Mainly includes the treatment of generated waste, the operation of recycling systems, the substitution of environmentally polluting materials, the operation of energy-saving facilities and other costs. (2) Costs incurred in the production process to prevent environmental pollution. This includes costs such as the purchase of environmental protection equipment, employee environmental protection education fees, monitoring and measuring of environmental loads, and the construction and certification of environmental management systems. (3) Costs incurred by the enterprise for the sale of products using environmentally friendly packaging or recycling customers after the use of waste products, packaging and other costs related to environmental pollution. (4) The enterprise's research and development costs related to environmental protection. Such as the design of environmentally friendly products, research and development costs for production processes, material procurement routes, and recycling of factory waste. (5) Costs that contribute to environmental preservation around the enterprise or improve the effectiveness of social environmental protection. This includes expenditures for greening around the enterprise, sponsorship of environmental activities in the region where the enterprise is located, environmental information disclosure, and environmental advertising. (6) Other environmental protection expenditures. Mainly includes the cost of repairing soil pollution and natural damage caused by the production activities of the enterprise and the payment of compensation and fines for public damage lawsuits.
Three, enterprise environmental cost control
Enterprise environmental cost control refers to the use of a series of means and methods of enterprise production and operation process involves a variety of activities related to the ecological environment to implement a kind of constraints aimed at improving the economic and environmental benefits of management. The goal of enterprise environmental cost control should be the best combination of economic and environmental benefits, and from the following aspects of control of enterprise environmental costs:
1, according to the relevant laws and regulations to formulate the enterprise's medium- and long-term environmental objectives, to determine a reasonable scale of production, the use of environmentally friendly technologies and processes; try to avoid and reduce the expansion of environmental load and additional costs; choose a low environmental load of alternative Material costs; feasibility analysis of various pollution treatment system projects, try to control the construction and operation costs of pollution treatment system.
2, strengthen environmental quality monitoring. The factors affecting the environment of the various production processes of the enterprise tracking and monitoring, especially on the discharge of waste "gatekeeper", as far as possible to achieve discharge standards, in order to avoid unnecessary accidents and losses or penalty costs.
3, control the cost of environmental management. This is the key part of the environmental cost control, including environmental protection facilities operation, environmental project operation, environmental pollution control measures and management of environmental affairs. Enterprise production of waste gas, waste water, waste residue, etc., if properly handled, can reduce business costs and increase efficiency; the opposite will increase the cost of treatment. In this regard, can be controlled from the following aspects:
(1) "Waste to treasure". From the enterprise production of wastewater, waste materials produced in the search for benefits to achieve comprehensive remediation. Such as Henan Lotus MSG Group from the production of industrial wastewater extraction made of "liquid fertilizer", the production of sewage routes into ecological routes, the formation of value-added and ecological cycle within the group. Wheat will be processed into monosodium glutamate (MSG), flour; production of waste and wheat bran and other processing into high-quality fertilizers and feed; feed and wheat straw for cattle; the development of beef, milk products, and the processing of cowhide into leather products. This "waste to treasure" practice, not only control the pollution, but also increase the benefits, it is worth learning.
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(2) "waste to waste", that is, the use of different enterprises to produce different properties of pollutants to achieve the effect of waste to waste. Such as the first thermal power plant in Changzhou and the nearby Changzhou Southeast Printing and Dyeing Plant, by the Municipal Environmental Protection Bureau, the use of printing and dyeing plant alkaline sewage for the thermal power plant chimney desulphurization program, so that the two factories to reduce the cost of the environment, resulting in a "win-win" effect.
(3) through the environmental regional governance planning, the use of centralized sewage treatment to reduce the environmental costs of enterprises in the region. Such as textile printing and dyeing in Shaoxing, Zhejiang Province, brought about by the pollution is quite serious, the initiative by the government and enterprises *** with the investment in sewage treatment works, the end of 1998, the county sewage network was completed, the environmental pollution has been well managed, the enterprise only need to pay a certain amount of money, much less than the original sewage charges. This centralized sewage treatment method is more suitable for small businesses in dense areas.
4, the construction of environmental cost control system. The creation of the system can be carried out from the following aspects:
(1) in accordance with the products and sectors to build a cost control system on the basis of the environmental costs incurred in the production and operation of the product, including active expenditures (pollution prevention and pollution control expenditures, etc.), passive expenditures (sewage charges, penalties, compensation, etc.), the expenditures that have been incurred and the expenditures to be incurred in the future, and will be treated as components of product costs and departmental operating costs (overheads, etc.), use existing cost control methods for cost control, and give full consideration to environmental expenditures in cost forecasting, planning, and accounting.
(2) Increase the number of specialized cost control systems for environmental factors. Mainly involved in energy, waste, packaging, pollution control and other aspects of cost control. The use of energy often directly or indirectly affect the quality of the environment, in order to make the enterprise at the same time to produce both economic and environmental effects, the use of a certain way to establish the energy cost control system is necessary; enterprise production and operation process of waste is not only damage to the environment, but also means that the enterprise will produce a certain amount of clean-up costs, but the waste may also have a certain reuse value, therefore, on the Waste disposal can build a specialized cost control system; whether the packaging can be recycled and decomposed, is also an important issue, can also establish a cost control system; pollution control involves more expenditure, should establish a specialized cost control system.
In summary, environmental cost control is a complex systematic project, enterprises must adhere to the win-win principle, neither can we pursue economic benefits at the expense of the environment, nor can we abandon the development of the enterprise economy in order to protect the environment. In order to coordinate economic development and environmental protection, strengthen the accounting and control of environmental costs, and create new ideas and methods of environmental cost control will help the implementation of enterprise sustainable development strategy.