Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry

In recent years, many scholars have carried out research on improving the environmental cost accounting of coal enterprises. Through the research, the traditional product cost accounting and environmental cost accounting are standardized. But the current cost accounting system still exists problems...

Full description

Saved in:
Bibliographic Details
Main Authors: Zeng, Li-Xia, He, Peng, Shi, Jin-Ping
Format: Conference Proceeding
Language:English
Subjects:
Accounting
Coal
Coal industry
Cost analysis
Current cost accounting
Environmental degradation
Environmental engineering
Environmental management
Environmental protection
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:In recent years, many scholars have carried out research on improving the environmental cost accounting of coal enterprises. Through the research, the traditional product cost accounting and environmental cost accounting are standardized. But the current cost accounting system still exists problems like wrong calculation of the cost of environmental damage and fraudulent accounting problems. In order to enhance the enterprise's environmental protection consciousness and improve the level of cost control management for the enterprise to provide scientific decision basis, this paper aims to find out the main composition of coal enterprise environment cost, analysis of the problems existing in coal enterprise environment cost accounting and puts forward corresponding solutions.
ISSN:2267-1242
2555-0403
2267-1242
DOI:10.1051/e3sconf/20198301013