Research On Environmental Cost Control Of X Coal Enterprises

With the rapid developments of economics,it has deteriorated the conflictions between economics increasing and environment preservation,and massive people have got a common view on the preservation of environment.The coal industry as the pillar industry of China's economics,it has brought in enormous economic benefits,meanwhile the environment matters have been caused by it.In this context,the authority and units of environment preservation have rated the sustainability of coal industry as the key task,the industry sacrifices the environment in order to seek for the economic benefits,this model of development needs to be changed in an urgent way,and it makes more sense to adopt the pattern which is environment preservation oriented and could combine both economic benefits,environment results and social achievements.At present,the sole concern of coal industry is on in-house environment cost,it raises the difficulties for cost control,even the input for environment preservation is made,and the outcome is not very effective.Therefore,how to control the cost for environment preservation in an effective way and facilitate the industry to attain the advantages in the market means a lot.This paper outlines the researches made in China and oversea regarding environment cost control,it serves as the theoretical foundation for the environment cost control,also it utilizes the theories in the in-house cost control of environment and green production,to define the environment cost.What is more,in light of the previous researches on the classifications of environment cost control and the on site observation for X coal industry,the nuanced divisions of environment cost will be made in combination of the specific cases of the company,to be explicit in the demands for environment cost control and further find the existing problems in the environment cost control for X coal company,it adopts the analytic hierarchy process to confirm the factor accounting in environment cost control,also it uses construction of vague comprehensive evaluation model in order to evaluate the status of environment cost control for the enterprises,it is not ideal to get the current environmental cost control of the enterprise.By means of cost quality model and mathematics theory based on the traditional model for environment cost control,the concept of overall qualification rate based on "three wastes" will be brought in,it copes with the problems caused by the single independent variables in the traditional control model.To collect and analyze the relative environment cost statistics from 2013-2018 for X company,it testifies the feasibility of the environment cost control model by using the statistics.In the end,in order to target the existing problems regarding environment cost for X company,the strategies and suggestions will be made in the aspects of the culture development,the environment cost control solution in the entire process,the optimization of cost accounting,the founding of overseeing units and so on,it will improve the comprehensive system of environment cost control.The results claims that:the key point for environment cost control is not the cross point of environment lost cost and environment control cost,it is the range which needs to be confirmed according to the previous statistics of the company in the aspect in environment cost.