Research On Environmental Cost Management Model Of Coal-bed Methane Enterprises

Since the 18 th National Congress,the state has promoted the overall layout of the "five in one" and the construction of ecological civilization has entered a critical period.Coal-bed methane is a clean energy source with high heat and low pollution.Under the background of national energy structure adjustment,the CBM industry has ushered in development opportunities.However,enterprises may cause environmental problems such as air pollution,water pollution and soil pollution during the mining,processing,storage and transportation of Coal-bed methane,and the CBM enterprises pay insufficient attention to environmental cost management,management efficiency is low and management It is difficult,and most of the environmental pollution impact is borne by the outside,which increases the environmental risks of the enterprise.Therefore,it is urgent to scientifically manage the environmental costs of Coal-bed methane enterprises,provide internalization paths for environmental costs for Coal-bed methane enterprises,control environmental risks of enterprises,and achieve a win-win situation between economic benefits and environmental benefits.Based on the review of related researches at home and abroad,this paper comprehensively analyzes the water pollution,air pollution,soil disturbance,noise pollution and surrounding ecological environment caused by the current CBM enterprises in the previous construction,mining,processing and storage and transportation processes.The five major environmental impacts such as pollution;the main problems and reasons for the environmental cost management of Coal-bed methane enterprises under the traditional model areput forward;the necessity and feasibility of constructing the PDCA cycle environmental cost management model for Coal-bed methane enterprises are analyzed.Secondly,starting from the CBM development process,combined with the “material flow-value flow” PDCA cycle management,the “material flow” is formed from the four stages of Plan,Calculation,Diagnosis and Improvement.——Value stream” The environmental cost management model of PDCA cycle provides new ideas for environmental cost management of Coal-bed methane enterprises,solves environmental problems of enterprises and improves the environmental cost management level of enterprises;on this basis,selects SX Coal-bed methane company As the object of case analysis,the constructed environmental cost management model will be run in the enterprise and analyzed and evaluated.Finally,suggestions for environmental cost management and control of Coal-bed methane enterprises are proposed.The innovations of this paper are as follows: First,the research perspective is novel.The existing research literatures have little research on the environmental cost management of Coal-bed methane enterprises.This paper closely follows the production technology and process of Coal-bed methane enterprises,and builds the environmental cost management of Coal-bed methane enterprises.Models that promote the internalization of environmental costs.Second,the research method is novel.The environmental management accounting tool used in this paper is a combination of material flow analysis,value stream analysis and total quality management PDCA method.The development process of Coal-bed methane is divided into four volume centers,which recognize input and output.The resource loss in the process of material flow diagnoses environmental problems,and then proposes targeted improvement measures.The limitation of this paper is that the basic data is more dispersed,and the data processing needs to be further refined.