The construction research on the environmental cost management model of resource-enterprises in Inner Mongolia

摘要

This paper analyzes the characteristics of resource-based enterprises in Inner Mongolia, points out that it still need to go through a phase of resource consumption for Inner Mongolia. This paper studies and brings about an environmental cost management model of resource-enterprises in Inner Mongolia. The author points out that such kind of enterprises should procure cost information with activity-based costing(ABC) oriented by material and energy flow under cost management model of product life cycle then the information can bring support for the enterprises to undertake social responsibility, to make correct decision and for the government to make environmental policies.