Research On Control And Decision Of The Environmental Costs In Thermal Power Enterprises

The pollution of thermal power enterprises is always serious. The research on the definition, account, control and decision of the environmental costs in thermal power enterprises is very important in enhancing environmental and economic performance, and improving company competition position.The research route is along with systems analysis, data analysis, control strategy analysis and decision analysis. Based on the composition of theoretical and empirical study, qualitative and quantitative analysis, system dynamics simulation, and multi-objective decision model, the paper draws the conclusion as follows:(1)Environment consumption is an agent of production. After a systems analysis of the theory on agent of production, the author finds that the running of plant is based on the consumption of environment. According to the circular economics and sustainable development economics, the relationship between production and environment is a core problem, but this relationship is not embodied in the theory of agent of production. The author advocates that agent of production shouldn't be limited to tangible factors, and the relationship between production and environment is also very important. So, this relationship should be looked as a agent of production as land, capital, labor, and manager ability.(2)The accounting model of environmental costs is set up. The author clarifies the relationship between product costs and environmental costs, and set up the accounting model of environmental costs based on the research of cost theories. Through the comparing of the costs accounting between the general accounting and which including environmental costs, the author find that the accounting model of environmental costs can reinforce the costs accounting of thermal power enterprises, and it can influence the action of enterprises though affording data of cost control and decision.(3)The system dynamics model of environmental costs control of thermal power enterprises is set up. The optimum opportunity of investment on environment costs control is studied by this model, and the conclusion can be used to control contamination emission and environmental costs, and then, make good performance of environment protection and economic efficiency. According to corporation of the environmental costs under strategies of control environmental costs before-hand, in the middle and after-hand respectively, the author concludes that the strategy of control environmental costs before-hand is the optimum strategy.(4)The multi-objective decision model of environmental costs control of thermal power enterprises is set up. Considering these objectives of economic, environment, and technical comprehensively, the author uses the model to do a empirical study on the decision of equipment, fuel, and environment protection of a thermal power enterprise.