作业成本法是环境成本计算的有效方法。在借鉴有关高污染行业应用作业成本法经验的基础上,本文探讨了印染企业应用作业成本法计算环境成本的一般框架,包括印染企业环境成本的内容,环境作业的划分,以及成本动因的确定,最后就保障作业成本法在印染企业环境成本计算中的应用提出建议。 Activity-based costing is an effective method of calculating environmental costs. Based on the experience of applying ABC method in high-pollution industry, this article explores the general framework of applying ABC method to calculate environmental costs of printing and dyeing enterprises, including the environmental costs of printing and dyeing enterprises, the division of environmental operations and the determination of cost drivers, Finally, it puts forward some suggestions on the application of ABC in the environmental cost calculation of printing and dyeing enterprises.