| With the rapid development of our socialist market economy, the ecological problems caused by production are becoming more and more interrible. It also causes serious resource depletion and environmental pollution, both in production and our life, has brought us great challenges and threats. Coal enterprises as a national basic energy providers, in the past has always insisted in " high production, regardless of quality", not only caused the coal prices fell sharply in the status of the industry, but also triggered a serious problem of environmental pollution. In order to adapt to the change of the economic growth, coal enterprises must strengthen the management and control of the environmental cost, to achieve the balance and unification of the enterprise benefit and social responsibility. Along with the development of technology, the production process of coal enterprises continuously improve and perfect, which leads to the cost of manufacturing enterprises including indirect costs continue to increase, the environmental cost for enterprise management is more and more, while the traditional cost method is no longer adapt to the environment, the cost of production and production sectors, therefore operation management into the environmental cost is very scientific and effective.Most importantly, the consumption of resources can be the source of the breakthrough, it can help us find out the problems existing in every working link, scientific decision for the enterprise management, after the session of the scientific prediction and control of coal enterprises, we can do something to promote the conservation of resources and pollution pollution control process.Research on combining theory and practice, relying on the case of M coal company, research results not only enrich the related theoretical level, it also provides a valuable practice guidelines and the running direction of other enterprises operating cost method of environmental cost control. |
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