Welcome to Francis Academic Press

Academic Journal of Business & Management, 2022, 4(13); doi: 10.25236/AJBM.2022.041314.

Research on environmental cost accounting of textile enterprises based on activity-based costing


Yang Wenjie

Corresponding Author:
Yang Wenjie

School of Economics and Management, Xi’an University of Posts and Telecommunications, Xi’an, China


Since the reform and opening up, while transforming the mode of production and improving the production efficiency, the industry and manufacturing industry with extensive development mode is also consuming natural resources at an unprecedented rate and destroying the environment on which people rely. With the rapid development of economy and the continuous progress of society, the environmental situation is becoming increasingly severe, which also puts forward higher requirements for environmental protection. In this context, environmental cost has been put forward and gradually recognized by the accounting academic community. It is the general trend of current social development to introduce environmental cost accounting into the daily production and operation of enterprises. This paper will choose activity-based costing as the method of environmental cost accounting, on the basis of reference to the previous research, with a specific textile enterprise as an example, elaborated based on activity-based costing environmental cost accounting basic ideas and general procedures, in order to provide some reference and suggestions for enterprise environmental cost management.


Activity-based costing; Textile enterprises; Environmental cost accounting

Cite This Paper

Yang Wenjie. Research on environmental cost accounting of textile enterprises based on activity-based costing. Academic Journal of Business & Management (2022) Vol. 4, Issue 13: 99-103. https://doi.org/10.25236/AJBM.2022.041314.


[1] Xu Yuanlin. Research on accounting method and application of enterprise environmental cost [J]. Price Theory and Practice, 2018(06):70-73.

[2] Ke Shulin, Ai Linhui. Analysis of environmental cost accounting and control of polluting enterprises [J]. Finance and Accounting Communication, 2021(07):90-93.

[3] Xie Yuanmei. Analysis of enterprise environmental cost accounting based on the perspective of low-carbon economy [J]. National Circulation Economy, 2022(08):190-192.

[4] Kuang Peiying, Wang Qingqing. Case study on enterprise environmental cost management under activity-based costing [J]. Commercial Accounting, 2019(12):4-7.

[5] Xie Yuhong, Lai Chongyu. Research on environmental cost control of textile printing and dyeing enterprises from the perspective of sustainable development [J]. Textile Report, 2018(05):43-44+53.