A Study On Environmental Cost Control Of DY Company

Environment is the place where human beings make production and take life activities. With the deepening reform of the socialist market economy in China, the environment pollution becomes more and more severe; with the improvement of national living standard and material level and people’s increasingly strict requirements on the environment, the Chinese government is speeding the implementation of environmental protection procedures, and also make environmental laws and regulations which are more rigorous. The Eighteenth National Congress of CPC has written "ecological civilization construction" into the party constitution. All of these have highlighted the national attention on the ecological environmentprotection which is very urgent and important.The enterprise works as the principal part of the social activities. Its production activities and the environment are closely linked. On the one hand, enterprises should pay attention to the production and development, but on the other hand, they must shoulder the social responsibility for the ecological environmentprotection. Their business goal is to pursue the maximization of economic benefits. Meanwhile, how to coordinate the economic benefits and environmental protection benefit has become the most important issue that the enterprises must take into consideration for their future development and must solve in the environmental cost management.With the improvement and maturity of the environmental laws and regulations, the enterprises can no longer use the environment without any charge and destroy the environment on their free will. In the production activities, the passing of environment cost to the society will be ended, and enterprises will pay for their destroying behavior. Therefore, the enterprises shall take the environmental cost into consideration in the production and operating activities, and make sure the environmental cost have well allocation and application and well controlled at the same time.Environmental cost control is the expansion of traditional cost control, and also the need of adapting to the shift of enterprise production management mode from the simple pursuit of maximum material as the principal to sustainable development of resources and environmental protection as the principal.This paper takesDY company as a case to analysis the environmental costcontrol through stating the company’s existing environmental issues and treatment, to find the problems and shortcomings and thus give rational suggestion and solution through combination theory with practice, to help DY company increase the ability of environmental cost control and increase the economic benefits.