Research On Environmental Cost Management Of T Cement Company

Recently,the environmental pollution has been aggravated by the rapid development of society and economy,and the contradiction between economic development and environmental protection is also gradually obvious.With the introduction of green development concept,China’s economic development has undergone a transition from "pollution first,governance later" to a high-quality green sustainable development model.The cement industry is an important basic industry in the field of traditional infrastructure construction,and it is also one of the 16 heavy-polluting industries recognized by the Ministry of Environmental Protection of China.In the context of economic green transformation,the cement industry needs to assume the social responsibility of environmental protection,energy conservation and emission reduction to establish a green market image.The key way to achieve this goal is to effectively reduce the environmental costs of enterprises by optimizing the environmental cost management system,and to seek a win-win situation for environmental and economic benefits.Based on the above background,this article,based on the research results of environmental cost at home and abroad,takes the green development concept,corporate social responsibility theory,environmental resource value theory and environmental quality cost model as the theoretical basis.Firstly,the T Cement’s environmental cost management status were collected by investigation,and its environmental cost management problem and its cause were analyzed in detail.The analysis results show that T Cement Company ’ s environmental cost accounting content is incomplete,the environmental cost control effect is not ideal,and the environmental cost information disclosure is insufficient.The main causes of the above problems are imperfect environmental cost accounting system,imperfect environmental cost control system,and lack of effective performance evaluation system for environmental cost management.Secondly,taking the actual situation of the case company into account,this article use activity-based costing,life cycle theory and fuzzy comprehensive evaluation method to propose an optimization plan and safeguard measures to environmental cost management from three aspects: improve the environmental cost accounting system,optimize environmental cost control system,and build an environmental cost evaluation index system.Thirdly,this article also put forward the relevant safeguard measures of the optimization scheme,which includes the strong promotion of the management to increase the awareness of environmental cost accounting and control of all employees;establishing an environmental cost management system and an environmental cost responsibility center;attaching the importance of introduction and training of professional talents,and providing technical and financial support.Finally,this study is summarized and prospected.Through the research of this article,we hope that while optimizing and perfecting the environmental cost management of T Cement Company,it can also provide reference for the same type of enterprises to improve the environmental cost management level.