Research On The Structure And The Measurement Of Coal Enterprises’Environmental Costs

In recent years, the development of circular economy is an urgent demand for our coalindustry. However, the lagging environmental cost accounting can’t meet the needs ofindustrial upgrading and environmental protection. The important issue need to be resolved inthe Development of coal industry is how to use an appropriate measurement of environmentalcosts to help coal enterprises in decisions of the environmental cost management. So that coalenterprises can strike a balance between Economic and environment in development.Therefore it is Significant for the environmental cost theory and the scientific coalenvironmental cost management to put forward the method of environmental costs analysisand measurement which feasible and reasonable.The thesis analyzes the characteristics of coal production activities and defines theconnotation of coal enterprises’ environmental costs based on Environmental Economics,Environmental Costs Management and the Life Cycle Cost theory. Then the author classifiesthe connotation from both internal and external environmental costs. On the basis of theconnotation the author determines major environmental problems facing the coal enterprisesbased on the life cycle of a mine, analyzes the structure of coal enterprises’ costs in eachperiod of a mine. The structure mainly contains Resource Depletion environmental costs inthe Mine Planning and Construction period, Coal Wasting environmental costs, By-productRecycling environmental costs, Emissions environmental costs in the Mine ProductionOperation period, Mine Disposal environmental costs, Surface Subsidence environmentalcosts in the Mine Disposal period, and the management and training costs related to theenvironment. Based on the costs mentioned above, the author selects some indicatorsavailable in the current accounting system to put forward a feasible method of environmentalcosts measurement.At last, the author chooses H Group co., LTD as a case, measures and analyzes theenvironmental costs of the last three years which verifies the rationality of the structure andthe feasibility of the measurement through the case. The case also reflects the measurementbased on the life cycle of a mine can location the key of the environmental cost managementwhich makes business decisions more targeted. The revelation of the case proposes somesuggestions for the further improvement of the measurement methods and for theenvironmental cost management in coal enterprises.