| Since the industrial revolution,the society and economy have been developing vigorously.With the constant consumption of environmental resources and increasing environmental pollution,environmental problems and ecological problems constantly restrict the rapid economic development.Society,government and enterprises all have to attach importance to environmental problems,considering the concept of environmental costs in the production and operation of enterprises.When enterprises consider the impact of production on the environment in the daily management,environmental cost management emerges as the times require.At present,the research on environmental cost and environmental cost management in our country mainly focuses on the theoretical research.Less research is focused on the practice and application of environmental cost management in enterprises.It is urgent to solve the problems of environmental cost management.The cement industry is a highly polluting and energy-intensive industry.In order to achieve the objectives of reducing environmental costs and sustainable development,cement enterprises need not only to improve the process at the source,but also to manage environmental costs scientifically and effectively.Cement enterprises also should set up the environmental cost management system which is suitable for the enterprise itself so as to improve the competitiveness of enterprises.It is necessary to study the environmental cost management of cement industry.Therefore,the paper further discusses the problems of environmental cost management in cement industry and tries to optimize the environmental cost management of cement industry.Firstly,based on the reviews of relevant literature and theories at home and abroad,this paper analyzes the environmental cost management system of cement industry based on the actual situation of cement enterprises,laying a theoretical foundation for the subsequent research.Secondly,based on the present situation of environmental cost management of S cement enterprise,this paper analyzes the problems in environmental cost management of case-based enterprises.Thirdly,real data on S cement enterprise is used to optimize the environmental cost management system from the aspects of environment cost planning,prediction,accounting,control,reporting,analyzing evaluation and assessment based on the relevant theories to meet the actual situation of the case enterprise.Finally,the expected effect of the optimization scheme is analyzed.The paper puts forward the corresponding safeguard measures according to the problems that may be encountered and the actual situation of S cement enterprise.These actions can ensure that S cement enterprise can carry out the optimization scheme of environmental cost management smoothly.In this paper,we hope to construct and optimize the environmental cost management system for S cement enterprise,which can provide reference for the construction and optimization of environmental cost management system for case enterprise,other cement enterprises and heavy polluting industries.In addition,the paper can provide reasonable and effective advice for the sustainable development of cement industry and other heavy pollution industries. |