Research On Environmental Cost Management Of Heat Supply Enterprises Based On "Material Flow-Value Flow" And PDCA Cycle

With the rapid development of China’s economy,ecological and environmental problems are becoming more and more serious.The "14th Five-Year Plan" period,China to further strengthen ecological environmental protection,in-depth fight the battle of environmental protection,promote the reduction of pollution and carbon synergies,and promote the clean and low-carbon efficient use of energy to make a comprehensive deployment,aimed at promoting the overall green transformation of economic and social development.Heating is not only about people’s livelihood,but also about energy consumption,pollutant emissions and even blue skies and white clouds.However,as a major energy consumer,the heating industry is characterized by high energy consumption,high emission,high input and low efficiency,heating enterprises need to pay more attention to their resource consumption and environmental pollution.Effective environmental cost management can not only reduce the burden on the environment,but also reduce unnecessary expenses and increase profits,thus achieving the goal of sustainable development.However,many enterprises have not formed an environmental cost management system,and in order to achieve both economic and environmental benefits,enterprises urgently need scientific management of environmental costs.Based on the dual theory of "material flow-value flow" analysis and PDCA cycle management,this thesis selects a coal-fired heating company,FY Thermal Power Company,as a case study.Firstly,the company’s process flow,pollution production nodes and environmental protection technology were sorted out,and the current problems of environmental cost management were analyzed.Then,this thesis analyzes the necessity and feasibility of introducing the environmental cost management model of "material flow-value flow" and PDCA cycle in view of the problems faced by FY heat company.The material flow and value flow are quantitatively analyzed,and a "binary value flow" accounting model is used to quantify internal resource losses and external environmental damages.Finally,the key aspects of resource waste are identified,improvement measures are proposed and improved,and PDCA management is continued in the next cycle to reduce resource loss,improve production efficiency,reduce pollution and carbon,and achieve synergistic development of economic,environmental and social benefits.