Research On Environmental Cost Management From The Perspective Of Whole Industry Chain

The problem of the shortage of global energy and climate change is more and more serious,made the world varies with the change of economic structure,type of high carbon industry especially,step by step from the traditional fossil energy as the main driving force to the low pollution,low emissions,low energy consumption of a new mode of coal development.At present,all developed countries have abandoned the original development model and turned to the ecological development path of green industry.As the world’s largest manufacturing country,China suffers the most serious loss of natural resources,and its economic development has higher and higher requirements on the support capacity of resources,which brings great environmental costs.One of the main reasons for the environmental consequences is that the current accounting system relatively ignores the relevant environmental costs and fails to include most of the environmental costs caused by resource consumption in the management decisions of enterprises.As a result,the environmental costs lack necessary attention and become irrelevant costs.In the face of the sluggish international energy market and slowing domestic demand,China’s coal industry is worrying about its progress.Since 2012,the coal economy has been on the decline,and air pollution has forced the coal industry to carry out green reform and innovation.China shenhua after realized the development bottleneck,abandoned the original business model,with coal as the main gradual development for coal,electric power,railway,port for the integration of the whole industry chain model,the further push forward the reform of coal industry supply side structural background,in the adjustment of industrial structure and layout optimization and so on has made positive progress.As a model enterprise of environmental cost management,the study on China shenhua’s management of environmental cost under the mode of the whole industrial chain can provide reference experience for the enterprises that plan to adopt the same mode in the future.This article first described the research background and significance,and reviews the domestic and foreign relevant scholars to the entire industrial chain business model and a series of environmental cost management research,and then this paper introduces the whole industry chain under the mode of the related concepts and theories of environmental cost management,combined with China’s shenhua case,deeply analyzes the China shenhua in the whole industry chain operation mode of environmental prevention cost,environment maintenance cost,environmental cost is three aspects of management methods.In the aspect of environmental prevention cost,this paper analyzes three cost reduction measures,namely,implementing the ecological design concept of the institute of science and technology,utilizing the procurement relationship of "green procurement and responsible procurement",and formulating the development strategy of "1235" clean energy production.In the aspect of environmental maintenance cost,this paper studies three cost control measures,including revising the internal control manual of resource pollution loss risk management,utilizing the ecological synergistic effect of integrated operation network,and building an environmental information detection platform for digital management.In terms of environmental loss costs,three cost control measures,namely,establishing compensation fund for the construction of "human health" team,carrying out ecological restoration along the production line,and improving the assessment and accountability mechanism for the multi-level decomposition of responsibility industrial chain,have been established.Studies have shown that the recycling and ecological restoration of enterprise resources have been put in place.China shenhua has been successful in environmental cost management,focusing on coal and power generation,giving full play to the synergistic advantages of the industry,promoting quality change,and having the strength to compete for the world’s first-class comprehensive energy group.Finally,this paper summarizes the experience of China shenhua environmental cost management through the case analysis of China shenhua whole industry chain mode.First of all,an ecological chain of product procurement,design and production should be established to reduce environmental prevention costs,reduce environmental costs in the process of consumption or waste products in the future,and expand market share through green marketing strategy.Secondly,improve the comprehensive supervision efficiency of the ecological environment,control the cost of environmental maintenance,form a mutually beneficial symbiosis network of circulation,coordination and regeneration,take into account the economic benefits and environmental protection objectives,and finally,promote the compensation mechanism of "environmental and human health",reduce the cost of environmental losses,and realize the harmonious coexistence of human and ecology.In addition,the environmental cost management under the mode of the whole industrial chain of shenhua in China is comprehensively considered,and the matters needing attention are put forward.Second,to ensure the adequacy and integrity of environmental cost information disclosure.With the worsening of the environment,some public opinions have blamed the emission of pollutants from coal burning as the main factor of air pollution.This paper makes an in-depth study of China shenhua’s management path of improving mechanism,deepening reform,strengthening foundation and capital,strengthening security,innovation-driven and green development,hoping to provide good reference for similar enterprises and explore a green development path suitable for them.