A Study On Environmental Cost Management Of JD Cement Company

So as to bring about rapid economic development,natural resources have be plundered and the ecological system have be seriously damaged by western countries,to do so,they spent a lot of manpower and material resources during pollution control.At present,the contradiction among resources、environment and economy is turning into rigorous in our country,it’s crucial about the influence of ecological environment on enterprises,finding for a way to establish a resource-saving and environment-friendly society and be aware of the developmental sustainabilityt of economy and environment,the state has continuously launched new policies and new regulations to fight against pollution.As the main body of economic development,the cement industry needs to rely on a large number of resources and consume a huge amount of energy.In the production process of cement products,a large number of air pollutants are emitted,which damages the health of employees and residents around the cement enterprise,and pollutes the surrounding farmland and soil.Meanwhile,in order to control the overcapacity of the cement industry,the state requires the cement industry to cut excessive industrial capacity and increase concentricity of industrial organization.A dilemma of production and marketing is current situation for cement industry.Going in for setting up the mode of green production,cement enterprises can apply environmental cost management to strengthen their consciousness of environmental protection.For the aim to accomplish favorable economic benefits in the increasingly furious competition,it is requisite for the enterprises to accept the responsibility of environmental protection,which is very important for the development and competitiveness of enterprises to reduce the environmental cost of cement enterprises.On account of the frame of reference of sustainable development,externality and environmental value,this study uses the approach of case study,which describing the present form of environmental cost management of cement company from the aspects of budget,accounting,control and disclosure.It is found that there are some problems in environmental cost management of JD cement company:weak concept of environmental cost budget,no separate confirmation and measurement in the table,lack of foresight in the pre design stage,the existence of pollution problems in the in-process control stage,less quantifiable information in disclosure,and no establishment of environmental cost effect evaluation system.This paper also puts forward the optimization path of improving enterprise environmental cost management,including external promating policies,strengthening system construction,internal training of environmental awareness and talents,improvement of staff’s awareness of environmental cost budget management,subject setting of environmental cost,accounting treatment of environmental cost,full investigation and designing of feasible scheme in pre planning stage,strengthening green factory construction and environmental cost information disclosure,establishing quantitative assessment and evaluation index,implementing the clear award and punishment system.The environmental cost management can promote the responsibility implementation and standardized management of cement enterprises,making the administratation and control standard of cement enterprises and the ability to resist risks better.