The Analysis on the Accounting Methods System of Environmental Costs Focused on the Construction Phase of Construction Projects

Abstract

Nowadays the construction projects are bringing great economic benefits and value in use for the community while based on the overdraft of the natural resources. So far the scholars seldom take external dis-economy of the environmental costs of the construction projects into consideration, consequently the environmental costs accounting of construction projects lack of a comprehensive and scientific definition as well as a systematic measurement system. Through studying the causes of problems of the environmental costs at construction stage, this paper divides the environmental costs of construction projects into four classes, resources consumption costs, environmental protection costs, pollution treatment costs and environmental loss costs. Then, this paper puts forward an accounting methods system of environmental costs with ABC (Activity-Based Costing method) and FCE (Fuzzy Comprehensive Evaluation method). And this paper also proposes suggestions on the environmental costs management of construction projects. In actual practices, the study results of this paper can help the supervision department of local government strengthen the environmental regulation, meanwhile helping construction firms improve control measures of the environmental cost.