The Research On Environmental Cost Control Of A Thermal Power Plant

With the improvement of environmental awareness,people began to think about the problems existing in the past economic development model,and began to think about what kind of environmental responsibility should be undertaken by enterprises while pursuing economic benefits.While pursuing their own development and consuming natural resources,enterprises should also pay attention to pollution prevention and control,so that enterprise development and ecological environmental protection go hand in hand.From the perspective of micro-enterprise,through the comprehensive application of normative research method,field research method and case analysis method,the environmental cost control of A thermal power generation enterprise is taken as the research background,and the combination of activity-based costing,life cycle theory and sustainable development theory is used.Guide and conduct research.According to the production characteristics of A thennal power generation enterprise and the current situation of environmental cost control,the composition of environmental cost is analyzed,and the environmental cost control effect of the enterprise is deeply explored from the perspectives of increasing economic benefits and reducing environmental pollution.In the field research process,through the review of the voucher,the review of the report and the communication with the employees of Company A,it was found that the division of subjects in the process of A company's environmental cost control is not clear,the environmental cost allocation is unreasonable,and the environmental cost control system is not perfect.After the reason,the whole process control principle is taken as the guiding ideology.The problem of unclear account division can be solved by setting the auxiliary account accounting environment cost;the problem of uneven distribution of environmental costs among different fuel-efficient units can be solved by referring to the activity-based costing method;The imperfect environmental cost control system is reflected in the lack of full process control and performance appraisal and comprehensive evaluation.Therefore,through the fuel,combustion efficiency,operating efficiency of sewage equipment and comprehensive management of resources,the whole process,the whole process and all-round in the process of environmental cost control Conduct management,establish a general framework for cost control,strengthen performance evaluation,and build a green corporate culture to promote corporate environmental cost control.Through the research on the environmental cost control of A thermal power generation enterprise,on the one hand,it puts forward some suggestions on the problems existing in the environmental cost control,which is conducive to enhancing its management level and environmental cost control effect,so as to realize the unification of economic interests and social interests;On the other hand,it also provides reference for the environmental cost control of domestic power companies.