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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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