基于作业成本法的环境成本精细化核算——以H火电厂为例

Refined Environmental Cost Accounting for Thermal Power Plants Based on Activity-based Costing:Taking H Power Plant as an Example

在“双碳”与经济发展转型的背景下,火电企业加强对环境成本的核算与控制具有十分重要的现实意义和必要性。本文通过对H火电厂的实地调研,针对其在环境成本核算方面面临的现实问题,为其设计基于作业成本法的环境成本精细化核算体系,将环境成本分事前预防成本、事中运行成本、事后补偿成本来进行计量与核算。研究发现:作业成本法有助于加强环境成本的精细化管理,H火电厂通过精细化的环境成本核算与控制可以助力其更好地实现环保与经济的双重效益。为此,火电企业应加强环保意识,重视绿色生产转型,可借鉴本文设计的环境成本核算体系,区分生产环节、生产机组进行精细化环境成本管理,同时保证管理信息系统的配套升级,为环境成本核算提供全面技术支持。

Under the background of"dual carbon"and economic development transformation,it is of great practical significance and necessity for thermal power enterprises to strengthen the accounting and control of environmental costs.Based on the field investigation of H Thermal Power Plant,the paper designs a refined environmental cost accounting system on activity-based costing for H Thermal Power Plant,and the environmental cost is divided into prevention cost,in-process operation cost and post-compensation cost to measure and calculate in order to solve the practical problems in environmental cost accounting.This paper finds that activity-based costing is conducive to the refined management of environmental costs.Refined environmental cost accounting and control can help H Thermal Power Plant to achieve dual benefits of environmental protection and economic efficiency.It is suggested that thermal power enterprises should strengthen their environmental awareness and attach importance to the transformation of green production.Drawing from the conclusion of this paper,firms can differentiate production links and units for refined environmental cost management,and ensure the upgrade of management information systems to provide comprehensive technical support for environmental cost accounting.