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《Journal of Beijing Institute of Technology(Social Sciences Edition)》 2005-01
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On Environmental Costing of Enterprises

CHENG Long-yun (School of Accounting Beijing Industrial and Commercial University, Beijing 100037)  
This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method. The paper argues that the environmental costing objective could be recognized from the reasons of cost fluctuation, the place of costs happening, and the cost responsibility of people or entities. This objective composes of cost flow analysis, cost objective recognition, costing period identification, costing method definition and cost report compiling. There are two relevant methods which respectively focuses on the costs of pollution harness and the costs of natural resources utility.
【CateGory Index】: F275.3
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 WEI Su-yan (Beijing Institute of Technology,Beijing 100081);A Study of Accounting Assumption for the Environment[J];Journal of Beijing Institute of Technology(Social Sciences Edition);2004-05
2 WEI Su-yan(School of Management and Economics Beijing Institute of Technology,Beijing 100081);Elements of Environmental Accounting[J];Journal of Beijing Institute of Technology(Social Sciences Edition);2005-01
3 XIAO Xu,HU Ke,ZHOU Peng-fei (Business School, Mid - South University, ChangSha, Hunan 4100831 China; School of Management, Chongqing Normal University, Chongqing 400047,China);Life-Cycled Environmental Activity-Based Costing[J];Commercial Research;2006-18
4 Wei Suyan(Beijing Institute of Technology,Beijing 10081);The Information Disclose of Environment in the Western Countries: Practice, Characteristic and Enlightenment[J];Journal of Communication of Finance and Accounting;2005-07
5 Xu Yufeng (Henan Radio & TV University, Zhengzhou,Henan 450008);Thinking on Setting Up Preparatory Monetary System of Environmental Contingent Cost[J];Journal of Communication of Finance and Accounting;2005-08
6 Wang Mei Zhang Zhiguang (Economics and Management College, Nanjin Forestry University, Nanjin, Jiangsu 210037);Studying on the Framework about Resources-Environment Accounting System of the Forestry-paper Integration Enterprise[J];Communication of Finance and Accounting(Academy);2008-09
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9 GE Xiao-mei, WANG Jing-fang, SUN Wan-fo(School of Management, Northwestern University of Technology, Xi'an 710072);Product Environmental Cost Analysis Model Based on Life Cycle[J];Environmental Science & Technology;2006-05
10 BAI Ying-fang(School of Accountancy,Yunnan University of Finance and Economics,Kunming 650221,China);On Interrelation of Fiduciary Responsibility and Environmental Accounting[J];Journal of Guangxi University of Finance And Economics;2007-06
China Proceedings of conference Full-text Database 1 Hits
1 LUO Xi-ying 1.2 XIAO Xu1 (1.Business school, Hunan University of Science and Technology, Xiantan, Hunan 411201, China;2.Business school, Central South University, Changsha Hunan 410083,China);Internalization of environmental costs: the innovative exploration[A];[C];2010
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 ZHANG Qing (Anyang Institute of Technology, Anyang 455000, China);Analysis of the Environment Cost Compensationof an Enterprise[J];Journal of Anyang University;2004-04
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