Processes of Informatization in the Accounting of an Enterprise: The Methodological Aspect

Andreeva, Svetlana Vladimirovna

doi:10.1007/978-3-030-47458-4_30

Cited by 2 publications

(1 citation statement)

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“…It is a common choice worldwide to achieve sustainable economic and social development [11][12]. The emergence of highly polluted conditions has shaken the natural material basis for economic development in some countries and has created tension between humans and nature, ecology and economy [13][14]. The ecological concept of sustainable development came into being.…”

Section: Introductionmentioning

confidence: 99%

The construction of environmental cost accounting system - based on ecological perspective

Liang

2023

Applied Mathematics and Nonlinear Sciences

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Re-conceptualization of environmental costs based on the ecological economy perspective. Through the analysis of the general domestic and international environment, it is found that the development of ecological economy is an inevitable choice in China at this stage. Therefore, we take the ecological perspective of environmental cost accounting as the basis of research. The research is based on the resources consumed in the production process and the need to spend a certain amount of money for treatment and protection after causing the decline of environmental service functions, respectively. A set of environmental cost accounting system based on CPCA-environmental cost model is constructed. The calculation shows that in the production cost stage, the environmental cost caused by resource depletion accounts for 23%. The percentage of environmental cost caused by human damage is 36%. The environmental cost caused by environmental degradation is the highest. The percentage is 43%. In the maintenance phase, the environmental cost of wastewater treatment is 18%. The share of environmental costs for waste gas treatment is 27%. The highest environmental cost is the environmental protection cost. Its share is as high as 55%.

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Section: Introductionmentioning

confidence: 99%