Research On Environmental Cost Management Of Enterprise

With the progressive development of the national economy,the consequent environmental pollution problem become more and more serious.As an irreplaceable leader in economic development,the situation that enterprises consume natural resources gratuitously and pass on the cost of ecological environment to the society will come to an end.Therefore,for the environmental pollution caused by enterprises,how to use the cost management of ecological environment,integrate the allocation of resources,in order to achieve double win economic and environmental benefit has far-reaching significance.As a representative enterprise in the coal industry,enterprise A has its own characteristics of development and also embodies the common characteristics of the coal industry.This study based on the current situation of environmental cost management of A coal enterprise,starting from the research direction of ecological environmental cost management,uses induction,case analysis,statistical analysis and other methods to analyze the ecological cost and cost management of A enterprise.It is found that enterprise A lacks the necessary social responsibility and its cost management scope is relatively narrow,meanwhile the standard of environmental cost management is too simple.Its audit link lacks rigorousness,and there are limitations in measurement.It also reflects the short-board links of coal industry in environmental cost management,such as emphasizing terminal treatment ways of managing,and the weak introduction of advanced technology.Through sorting out the problems existing in enterprise A and studying them,the paper finally puts forward the scheme and countermeasures of environmental cost management tailored for enterprise A and perfects the suggestions to A from the aspects of enterprise,industry and government.As for the enterprise,it should optimize the structure and enhance the awareness of environmental management cost;As far as the industry is concerned,it should improve the management process and build a system;From the macro perspective of the government,it is urgent to formulate and improve relevant laws and regulations.At the same time the third-party audit of independent environmental cost management is desperately needed.Based on the research of cost management in enterprises A and coal industry,it can be concluded that the rational use of environmental cost management tool can help improve the management efficiency and economic benefits of enterprises.And it can also provide more scientific decision-making in cost management and guide enterprises to carry out suitable production and operation practice and finally solve the obstacles to sustainable development of enterprises from a comprehensive perspective.