Study On Environmental Cost Control Of Chemical Fertilizer Enterprises

As mentioned in China’s 14 th Five-Year Development Plan,it is an important task for us to promote green development and promote all-round green transformation of the economy and society to move towards a new era,fulfill the new development requirements and build a new pattern of development,and it is also a necessary condition for meeting the growing demand of the masses for a better ecological environment.Now,the economic development level of our country has reached a new height,but at the same time,environmental problems can not be ignored.In order to prevent further deterioration of the ecological environment,the state has issued a number of environmental protection policies,in the face of increasingly stringent environmental protection pressure,the development of some key polluters encountered new resistance.Because the theoretical research of environmental cost accounting in China is still under exploration,many enterprises have low awareness of environmental cost control,which not only wastes resources,but also hinders the economic development of enterprises.Facing the heavy pressure of environmental protection,traditional environmental cost management methods have restricted the long-term development of enterprises.Therefore,it is necessary for enterprises to build a reasonable and effective environmental cost control system to achieve sustainable development.Taking AF Company as an example,this paper applies PDCA cycle control system to improve and upgrade the environmental cost control of AF Company according to the theoretical results of environmental cost control at home and abroad.First of all,this paper analyzes the current situation of environmental cost control in AF company by using the method of questionnaire and fuzzy comprehensive analysis,and finds out the problems existing in the control of environmental cost in the development stage of AF company.Then,the feasibility of constructing PDCA cycle control system in AF company is introduced.On this basis,the PDCA environmental cost control system is constructed from four stages of planning,calculation and analysis,diagnosis,evaluation and improvement,and is allocated by activity-based costing.Finally,in order to ensure the scientific and effective operation of PDCA cycle control system,some optimization measures are proposed.Through field investigation and analysis,it is found that the PDCA cycle control system has high operability,and can provide practical improvement ideas for environmental cost control of polluting enterprises.Moreover,the environmental problems of chemical fertilizer enterprises are complicated and long-term.To minimize the environmental risks,enterprises need reasonable,effective and sustainable environmental cost control.PDCA cycle control system can help enterprises improve the level of environmental cost control.In addition,this study can enhance the enthusiasm of agricultural manufacturing enterprises to strengthen enterprise environmental cost accounting and control,is conducive to achieving the goal of green agricultural development.