Research On Environmental Cost Management Of Coal-fired Thermal Power Enterprises

In recent years, the firms pursue the growing of economic interests blindly and ignore the pollution and destruction on the environment in the production and operation processes. Due to the continuous improvement of environmental awareness, people pay more attention to the environmental issues. Environmental pollution of the coal-fired thermal power enterprises is very serious. So it is very necessary to study the environmental cost management in coal-fired thermal power enterprises. For the coal-fired thermal power enterprises, it is conducive to strengthen the environmental cost management and reduce the total cost of the environment. It will improve the economic efficiency of enterprises. It can also promote the image of environmental protection and social image and improve the competitiveness of green. Thus, the firms can achieve the healthy and sustainable development.This research is based on micro-enterprise manangement and uses the research idea which is " issues raised-problem analysis-problem solving-management optimized ".On the basis of the analysis of the research results of domestic and international, this article research the environmental cost management of coal-fired thermal power enterprises. It describes the basic theory of environmental cost management and analyse the concept, characteristics, objectives and feature of environmental cost management of coal-fired thermal power enterprises. This paper is also combined with three relevant theory, including resource value theory, sustainable development theory, and externality theory. So that it provides a theoretical basis for environmental cost management of coal-fired thermal power enterprises. After the theoretical foundation, through the analysis of the status of environmental cost management of coal fired thermal power enterprises,we can find the management problems. For these problems, we can analyze the reasons from the two levels of government and enterprise. Based on the analysis of the problems and reasons, and under the premise of the optimal principle of total environmental costs, principles of prevention and control and principle of the whole process control, we put forward corresponding countermeasures of environmental cost management. We can build the control systems of environment cost of enterprise and strengthen the management of the whole process of environmental costs.Based on the combination of the theoretical analysis and case studies, we do the general analysis of the industry of the environmental cost management of coal-fired thermal power enterprises. The research method is from the general analysis to the specific case study analysis. For the typical enterprise in Datang First Thermal Power Station in Harbin, this research introduce the Activity Based Costing to carry on the application case study of environmental cost management. Through in-depth study the environmental cost management of coal-fired thermal power enterprises, we can achieve the coordinated development of environmental costs, economic benefits and environmental benefits.