Research On Environmental Cost Control Of Z Mining Company Based On MFCA

In the context of the construction of ecological civilization,how to make the environmental benefits and economic benefits develop together has gradually become a major issue that limits the green and sustainable development of heavily polluting enterprises.Enterprise Z belongs to the ore mining and deep processing industry.Its daily production activities not only need to obtain non-renewable resources such as ore from the natural world for sale or deep processing,but also produce a lot of pollution in production,which increases the company ' s green development.The cost to be paid.This thesis uses the methods of field investigation and case analysis,starting from the perspective of material flow cost accounting,and supplemented by the life cycle impact assessment method,to conduct research on the internal and external environmental costs of Z enterprise.First of all,through research,it is found that the case company has huge environmental protection expenditures but lacks effective environmental expenditure accounting and control,internal coordination is chaotic,short-term benefits are emphasized,and environmental cost control issues such as terminal governance are emphasized.Secondly,it analyzes the necessity and feasibility of environmental cost control for enterprises,and then re-organizes the internal material losses and external environmental costs incurred in the production chain of the enterprise based on the established environmental cost accounting model,and passes the material flow cost matrix and Pareto analysis Method to analyze the accounting results.It was found that the electrolysis and liquid production volume center of Z company is the key link of resource loss.Many factors such as old production equipment,low ore grade,chaotic production management and unqualified temperature control system have caused the company.The recovery rate of electrolytic manganese is relatively low.Finally,based on the problems found in the above survey and the analysis of the material flow in the production chain,targeted environmental cost control optimization suggestions are put forward:first,improve the environmental awareness of all employees of the enterprise;second,optimize the supply chain information system based on material flow to promote its standardized and standardized operation Secondly,it is the in-process control of the production chain based on gradual equipment update and industrial technological transformation and upgrading;finally,enterprises should increase scientific research,explore waste recycling technologies,and promote green and long-term economic development.Based on the reorganization of the internal material loss and external environmental cost of Z company based on material flow cost accounting,on the one hand,it can sort out the value of the positive products and the negative ones that are not effectively used by the volume centers in the company's production chain from both the quantity and value.The material loss value of products;on the other hand,the external environmental cost of the enterprise calculated by LIME method combined with the material flow cost accounting data,comprehensively sorts out the environmental cost of Z enterprise,helps Z enterprise to better control the environmental cost,and promotes the green of the enterprise sustainable development.