作业成本法在环境成本管理中的应用研究
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摘要
自20世纪50年代以来,伴随着全球经济的快速发展和人口增长,引发了严重的资源耗竭和环境污染问题,威胁着人类的生存和发展,而且这种情况在我国表现得更加明显。环境问题已经不仅仅是绿色和平组织等社会团体及学术界所关注和探索的领域,还成为具有政府组织行为的行动领域。许多国家纷纷采用法律和经济手段对企业滥用资源的行为进行干预。环境成本就是在这样一个背景下产生的。
随着环境成本在产品结构中的比重越来越大,环境成本归集的准确性直接关系到环境污染治理投资的决策。环境成本中既有生产费用也有非生产费用,而且在当今的知识经济时代,随着研发、设计、营销等非生产性活动作用的增长,以传统方法计算的产品成本已无法揭示环境成本与产品的联系,从而也不能提供对环境成本进行控制和考核的有效方法。因此企业需要对成本计算系统重新设计,使其反映成本动因的影响,从而减少对环境的损害,这种新的成本计算系统就是作业成本计算法。
本文在借鉴前人经验和研究的基础上,采用比较研究、定性研究和定量研究相结合、规范研究与案例研究相结合的方法,立足于企业,在对作业成本法理论研究的基础上,探索其在环境成本核算和管理上的应用价值,以期为有效管理和降低环境成本起到一点启示作用。
文章首先阐明了选题背景和研究意义,并对国内外研究成果进行了综述,总结出当前研究的特点;接着阐述了作业成本法与环境成本的基础理论内容,并界定了本文所探讨的环境成本的概念,为文章的后续研究提供理论基础;在此基础上采用调研以及查阅资料及文献等途径,获取了陕西华电蒲城发电有限责任公司的相关生产和污染数据,以该公司为研究实例探讨了作业成本法在企业环境成本核算中的重要应用;然后,详细分析了用作业成本法管理和控制环境成本以达到改善环境业绩的目的,并进一步分析阻碍用作业成本法管理环境成本的各种可能的因素并提出相应的建议和对策。文章最后分析了关于作业成本法在环境成本管理中的应用前景。
Since 1950’s, with the rapid development of global economics and increasing population, it led to the serious problem of resource exhausting and environmental pollution, which had seriously threatened the human being's living and development especially in China. Environmental issues have not just been the field which Green Peace Organization and other social groups and Academia concern about, and also been a field of Government action. More and more governments began to intervene the enterprise’s activities by legal and economical means.。Under this background, environmental cost occurs.
As the proportion of environmental costs in product is increasing, the accuracy of checking environmental costs is directly related to the investment decisions of controlling the environmental pollution. Environmental costs include both production costs and non-production costs. However, nowadays, with the growing of R & D, design, marketing and other non-productive activities, the traditional method of calculating the product cost can not reveal the concoction of environmental costs and the product, so it can not provide the effective ways of controlling and evaluating environmental costs. Therefore, the enterprise needs to find a new way to reflect the impact of cost drivers and reduce the damage to the environment, which is called Activity-based Costing.
On the basis of summarizing the domestic and the international researches, this paper adopts many methods (such as case study, compared research) to analyze the application value of Activity-based Costing in the environmental cost checking and management and hope to make a little devotion to manage and reduce the environmental costs effectively.
First of all, this paper summarizes the characters of the research harvest inside and outside; then comment the concept and classification of environmental cost, which provide a basic theoretical for following study; Thirdly, the related data of Shaanxi Hua Dian Pucheng Limited Liability Company are attained by the on-the-spot investigation and other channels, then the paper analyzes the application of Activity-based Costing in the environmental cost checking. Fourth, the paper analyzes the application of Activity-based Costing in the management and control of environmental cost; finally, the paper analyzes the Obstacles of using Activity-based Costing and presents some suggestions. In the end, the paper analyzes the future of the application of Activity-based Costing of environmental cost management.
随着环境成本在产品结构中的比重越来越大,环境成本归集的准确性直接关系到环境污染治理投资的决策。环境成本中既有生产费用也有非生产费用,而且在当今的知识经济时代,随着研发、设计、营销等非生产性活动作用的增长,以传统方法计算的产品成本已无法揭示环境成本与产品的联系,从而也不能提供对环境成本进行控制和考核的有效方法。因此企业需要对成本计算系统重新设计,使其反映成本动因的影响,从而减少对环境的损害,这种新的成本计算系统就是作业成本计算法。
本文在借鉴前人经验和研究的基础上,采用比较研究、定性研究和定量研究相结合、规范研究与案例研究相结合的方法,立足于企业,在对作业成本法理论研究的基础上,探索其在环境成本核算和管理上的应用价值,以期为有效管理和降低环境成本起到一点启示作用。
文章首先阐明了选题背景和研究意义,并对国内外研究成果进行了综述,总结出当前研究的特点;接着阐述了作业成本法与环境成本的基础理论内容,并界定了本文所探讨的环境成本的概念,为文章的后续研究提供理论基础;在此基础上采用调研以及查阅资料及文献等途径,获取了陕西华电蒲城发电有限责任公司的相关生产和污染数据,以该公司为研究实例探讨了作业成本法在企业环境成本核算中的重要应用;然后,详细分析了用作业成本法管理和控制环境成本以达到改善环境业绩的目的,并进一步分析阻碍用作业成本法管理环境成本的各种可能的因素并提出相应的建议和对策。文章最后分析了关于作业成本法在环境成本管理中的应用前景。
Since 1950’s, with the rapid development of global economics and increasing population, it led to the serious problem of resource exhausting and environmental pollution, which had seriously threatened the human being's living and development especially in China. Environmental issues have not just been the field which Green Peace Organization and other social groups and Academia concern about, and also been a field of Government action. More and more governments began to intervene the enterprise’s activities by legal and economical means.。Under this background, environmental cost occurs.
As the proportion of environmental costs in product is increasing, the accuracy of checking environmental costs is directly related to the investment decisions of controlling the environmental pollution. Environmental costs include both production costs and non-production costs. However, nowadays, with the growing of R & D, design, marketing and other non-productive activities, the traditional method of calculating the product cost can not reveal the concoction of environmental costs and the product, so it can not provide the effective ways of controlling and evaluating environmental costs. Therefore, the enterprise needs to find a new way to reflect the impact of cost drivers and reduce the damage to the environment, which is called Activity-based Costing.
On the basis of summarizing the domestic and the international researches, this paper adopts many methods (such as case study, compared research) to analyze the application value of Activity-based Costing in the environmental cost checking and management and hope to make a little devotion to manage and reduce the environmental costs effectively.
First of all, this paper summarizes the characters of the research harvest inside and outside; then comment the concept and classification of environmental cost, which provide a basic theoretical for following study; Thirdly, the related data of Shaanxi Hua Dian Pucheng Limited Liability Company are attained by the on-the-spot investigation and other channels, then the paper analyzes the application of Activity-based Costing in the environmental cost checking. Fourth, the paper analyzes the application of Activity-based Costing in the management and control of environmental cost; finally, the paper analyzes the Obstacles of using Activity-based Costing and presents some suggestions. In the end, the paper analyzes the future of the application of Activity-based Costing of environmental cost management.
引文
[1]http://www.sp.com.cn/sjdl/gjdlzt/200502250027.html
[2]许家林,孟凡利.环境会计[M].上海:上海财经大学出版社,2004:404-452
[3]肖序,周志方.环境管理会计国际指南研究的最新进展[J].会计研究,2005(9):80-85
[4]王平心.作业成本计算理论与应用研究[M].大连:东北财经大学出版社,2001:80-120
[5]http://www.globrand.com/2006/33378.html
[6]USEPA, Environmental Accounting Case Studies: Green Accounting at AT&T [Z],1995
[7]胡科.企业产品生命周期环境成本研究:[硕士学位论文].湖南:中南大学,2006
[8]郭晓梅.环境管理会计:[博士学位论文].厦门:厦门大学,2001
[9]马彩云.电力企业绿色成本核算方法及应用的研究:[硕士学位论文].辽宁:大连理工大学,2005
[10]姚玉英.钢铁企业环境成本研究:[硕士学位论文].北京:北京林业大学,2006
[11]王静.化工行业环境成本核算体系的设计:[硕士学位论文].四川:西南交通大学,2005
[12]徐瑜青,王燕祥,李超.环境成本计算方法研究-以火力发电厂为例[J].会计研究,2002(3):48-51
[13]肖序,胡科,周鹏飞.论生命周期的环境作业成本[J].商业研究,2006(18):49-51
[14]李光辉.当前在我国推广和普及作业成本法的思考[J].邢台学院学报,2004(4):12-14
[15]郑泽华.作业成本法在价值链分析中的优势[J].河南商业高等专科学校学报,2004(4):35-37
[16]赵立三,王丹.关于成本动因问题的理论探讨[J].会计研究,1998(6):32-35
[17]欧佩玉,王平心.作业分析法及其在我国先进制造企业的应用[J].会计研究,2000(2):46-51
[18]钱英.多层次作业成本模型的应用设计研究[J].科技管理研究,2007(3):234
[19]胡玉明.作业成本计算法的战略思维[J].财会通讯,2004(7):38
[20]http://www.icad.com.cn
[21]引自联合国统计署网站 http://www.un.org/esa/stats.html
[22]陈毓圭.环境会计和报告的第一份国际指南—联合国国际会计和报告标准政府间专家工作组第15次会议记述[J].会计研究,1998(5):1-8
[23]摘自环境管理会计国际网站http:/www.emawebsite.org/
[24]Christine Jasch. The Use of Environmental Accounting (EMA) for identifying environmental costs [J]. Journal of Cleaner Production, 2003:667-676
[25]罗国民.绿色营销[M].北京:经济科学出版社,1997:229
[26]徐玖平,蒋洪强.企业环境成本计量的投入产出模型及其实证分析[J].系统工程理论与实践,2003(11):36-41
[27]史伟.浅议环境成本[J].当代经理人,2006(5):205
[28]钟华.企业环境成本核算研究:[硕士学位论文].北京:北京林业大学,2006
[29]肖序.环境成本论[M].北京:中国财政经济出版社,2002:103-108
[30]United Nations, Improving governments' role in the promotion of environmental managerial accounting: an initiative of the United Nations Division for Sustainable Development [Z] New York,2000
[31]USEPA, An Introduction to Environmental Accounting As A Business Management Tool: Key Concepts And Terms [Z],1995:8-12
[32]王立彦.环境成本核算与环境会计体系[J].经济科学,1998(6):53-63
[33]张蓉,王京芳,陶建宏.基于生命周期成本法的环境成本分析方法研究[J].软科学,2004(6):8-11
[34]葛家澎,林志军.现代西方财务会计理论[M].厦门:厦门大学出版社,1990:108
[35]肖序.环境成本论[M].北京:中国财政经济出版社,2002:190
[36]曾勇,蒲富永,杨学春.产品生命周期环境成本核算实例研究[J].上海环境科学,2001(5):241-243
[37]http://www.sxpd.cn/
[38]曾勇,蒲富永,杨学春.产品生命周期环境成本核算实例研究[J].上海环境科学,2001(5):241
[39]刘顺妮.硅酸盐水泥的生命周期评价方法初探明[J].中国环境科学,1998(4):328-332
[40]郑易生,阎林,钱薏红.90年代中期中国环境污染经济损失估算[J]:管理世界,1999(2):189-207
[41]魏学好,周浩.中国火力发电行业减排污染物的环境价值标准估算[J].环境科学研究,2003(1):53-56
[42]林万祥,肖序.环境成本管理论[M].北京:中国财政经济出版社,2006
[43]李秉祥.基于ABC的企业环境成本控制体系研究[J].当代经济管理,2005(6):76-80
[44]虞瑛.浅谈作业成本法[J].经济研究,2007(7):50-51
[45]王龙.浅谈作业成本法[J].山西财经大学学报,2007(11):169
[46]邓厚平.作业成本法的应用环境与推广难度研究[J].黑龙江财专学报,2000(5):67-70
[47]李林贞.企业作业成本法探讨[J].科技经济市场,2007(5):102-103
[48]刘疆,周波.关于作业成本法在我国的应用环境分析[J].上海会计,2001(12):19-21
[49]朱颂东.对作业成本法在我国应用的前景分析[J].会计之友,2006(11):26
[2]许家林,孟凡利.环境会计[M].上海:上海财经大学出版社,2004:404-452
[3]肖序,周志方.环境管理会计国际指南研究的最新进展[J].会计研究,2005(9):80-85
[4]王平心.作业成本计算理论与应用研究[M].大连:东北财经大学出版社,2001:80-120
[5]http://www.globrand.com/2006/33378.html
[6]USEPA, Environmental Accounting Case Studies: Green Accounting at AT&T [Z],1995
[7]胡科.企业产品生命周期环境成本研究:[硕士学位论文].湖南:中南大学,2006
[8]郭晓梅.环境管理会计:[博士学位论文].厦门:厦门大学,2001
[9]马彩云.电力企业绿色成本核算方法及应用的研究:[硕士学位论文].辽宁:大连理工大学,2005
[10]姚玉英.钢铁企业环境成本研究:[硕士学位论文].北京:北京林业大学,2006
[11]王静.化工行业环境成本核算体系的设计:[硕士学位论文].四川:西南交通大学,2005
[12]徐瑜青,王燕祥,李超.环境成本计算方法研究-以火力发电厂为例[J].会计研究,2002(3):48-51
[13]肖序,胡科,周鹏飞.论生命周期的环境作业成本[J].商业研究,2006(18):49-51
[14]李光辉.当前在我国推广和普及作业成本法的思考[J].邢台学院学报,2004(4):12-14
[15]郑泽华.作业成本法在价值链分析中的优势[J].河南商业高等专科学校学报,2004(4):35-37
[16]赵立三,王丹.关于成本动因问题的理论探讨[J].会计研究,1998(6):32-35
[17]欧佩玉,王平心.作业分析法及其在我国先进制造企业的应用[J].会计研究,2000(2):46-51
[18]钱英.多层次作业成本模型的应用设计研究[J].科技管理研究,2007(3):234
[19]胡玉明.作业成本计算法的战略思维[J].财会通讯,2004(7):38
[20]http://www.icad.com.cn
[21]引自联合国统计署网站 http://www.un.org/esa/stats.html
[22]陈毓圭.环境会计和报告的第一份国际指南—联合国国际会计和报告标准政府间专家工作组第15次会议记述[J].会计研究,1998(5):1-8
[23]摘自环境管理会计国际网站http:/www.emawebsite.org/
[24]Christine Jasch. The Use of Environmental Accounting (EMA) for identifying environmental costs [J]. Journal of Cleaner Production, 2003:667-676
[25]罗国民.绿色营销[M].北京:经济科学出版社,1997:229
[26]徐玖平,蒋洪强.企业环境成本计量的投入产出模型及其实证分析[J].系统工程理论与实践,2003(11):36-41
[27]史伟.浅议环境成本[J].当代经理人,2006(5):205
[28]钟华.企业环境成本核算研究:[硕士学位论文].北京:北京林业大学,2006
[29]肖序.环境成本论[M].北京:中国财政经济出版社,2002:103-108
[30]United Nations, Improving governments' role in the promotion of environmental managerial accounting: an initiative of the United Nations Division for Sustainable Development [Z] New York,2000
[31]USEPA, An Introduction to Environmental Accounting As A Business Management Tool: Key Concepts And Terms [Z],1995:8-12
[32]王立彦.环境成本核算与环境会计体系[J].经济科学,1998(6):53-63
[33]张蓉,王京芳,陶建宏.基于生命周期成本法的环境成本分析方法研究[J].软科学,2004(6):8-11
[34]葛家澎,林志军.现代西方财务会计理论[M].厦门:厦门大学出版社,1990:108
[35]肖序.环境成本论[M].北京:中国财政经济出版社,2002:190
[36]曾勇,蒲富永,杨学春.产品生命周期环境成本核算实例研究[J].上海环境科学,2001(5):241-243
[37]http://www.sxpd.cn/
[38]曾勇,蒲富永,杨学春.产品生命周期环境成本核算实例研究[J].上海环境科学,2001(5):241
[39]刘顺妮.硅酸盐水泥的生命周期评价方法初探明[J].中国环境科学,1998(4):328-332
[40]郑易生,阎林,钱薏红.90年代中期中国环境污染经济损失估算[J]:管理世界,1999(2):189-207
[41]魏学好,周浩.中国火力发电行业减排污染物的环境价值标准估算[J].环境科学研究,2003(1):53-56
[42]林万祥,肖序.环境成本管理论[M].北京:中国财政经济出版社,2006
[43]李秉祥.基于ABC的企业环境成本控制体系研究[J].当代经济管理,2005(6):76-80
[44]虞瑛.浅谈作业成本法[J].经济研究,2007(7):50-51
[45]王龙.浅谈作业成本法[J].山西财经大学学报,2007(11):169
[46]邓厚平.作业成本法的应用环境与推广难度研究[J].黑龙江财专学报,2000(5):67-70
[47]李林贞.企业作业成本法探讨[J].科技经济市场,2007(5):102-103
[48]刘疆,周波.关于作业成本法在我国的应用环境分析[J].上海会计,2001(12):19-21
[49]朱颂东.对作业成本法在我国应用的前景分析[J].会计之友,2006(11):26