Based On Recycling Of Water Resources In Iron And Steel Enterprises Cost

Water resource is the irreplaceable natural resource for humans, being what we humans depend upon for survival, one of the wondrously important natural and strategic economic resources and one of the most important means of production for human existence and evolvement, being the controlled key element of ecology and environment. Steel as a basic and functional material, the iron and steel enterprise is one of important mainstay industry in China's economy, both of the water and steel are essential to the society. With the development of population and economy, increasing in water demand, and deterioration of water environment, the shortage of water resource and water environment pollution have been the important factors of restricting national economic and social development of our country. The steel industry is the majority industry for water using, and it is a long-term and energy-saving emission reduction task to reduce the new water demand and enhance the water use efficiency; Besides, It is an important topic how to enhance the cost accounting, cost analysis and other cost management in the iron and steel enterprise.Therefore, this paper introduces water resource price and water resource efficiency, promulgating the relationship between them and the water cost. Water cost calculation is one of the useful methods for us to evaluate flowing conditions of fluids in business operation of enterprises, calculating each segment's producing cost based on the water resource price, in the meanwhile, this paper applies the method of water resource cost calculation to BaoSteel Group, showing that water cost calculation based on water recycling has important theoretical and practical value of water resource management, environmental conservation, improvements of water circulation system and strategic options for carrying out the sustainable development of enterprises. Based on principles and methods of resource flow cost and external impairment cost, this paper proposes the idea of integrating them, which reflects enterprise's economy efficiency and environment efficiency comprehensively, seeking for key point for improvement, which is also helpful for the sustainable development of enterprise. To make it clear, this paper has studied the water cycle system and applied the method of water resource cost calculation to BaoSteel Group, finally bringing forward the improvement measures. The iron and steel enterprises in China should draw some lesson from BaoSteel Group's advanced experience, calculating the water resource cost, intensifying the unified management and optimizing the distribution of water resource, cutting the input quantity of fresh water, conserving water resource and increasing the efficiency of water recycling, ultimately realizing energy saving and emission reduction in the iron and steel enterprises.