Research On Environmental Cost Control Of Shanxi CZ Company

With the advancement of society and the continuous development of the economy,enterprises are inevitably causing damage to the ecological environment while pursuing the maximization of economic benefits.China's environmental problems are increasingly prominent.In recent years,there have been smog in all parts of the country,and extreme weather has occurred frequently.Environmental problems have once again reached the cusp.In the 19 th National Congress held in 2017,Comrade Xi Jinping proposed in the report that Green Mountain is the Jinshan Yinshan.For the harmonious symbiosis between man and nature and the basic national policy of conserving resources and protecting the environment,we must always adhere to it.Coal enterprises must deepen the supply-side reform.Under the current market economy and environmental protection policies,their development is inseparable from the production capacity,providing space for enterprises to green and efficient production capacity.This requires coal enterprises to vigorously carry out environmental protection,and environmental cost control has become one of the most important.China is a country with more coal and less oil.70% of the energy supply depends on coal,and the energy industry is a highsoil industry,which makes the environmental control of coal enterprises a top priority.Implement environmental cost control,avoid waste of resources,reduce environmental damage,improve production efficiency,and promote the three-pronged development of economic,environmental and social benefits.Make the industrial development green,promote the formation of a circular industrial chain,and ensure the sustainable development of the industry.This article is the starting point,combined with the characteristics of CZ's own production and management,combined with the literature research method,investigation research method and case analysis method to analyze the current situation of environmental cost control of CZ company,and find the problem.CZ failed to consider environmental costs from the perspective of the entire life cycle,using traditional accounting methods to ignore indirect costs.Therefore,the combination of phase control method and activity-based cost method is used to discuss the management of environmental costs,and finally establish a reasonable environmental cost control system for CZ company,and also provide reference for the environmental cost control of other coal enterprises.