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Research On The Improvement Of Environmental Cost Measurement Method Of BJ Thermoelectricity Under The Theory Of PLC

Posted on:2021-05-23Degree:MasterType:Thesis
Country:ChinaCandidate:S H NiFull Text:PDF
GTID:2381330605474032Subject:Accounting master
Abstract/Summary:PDF Full Text Request
The ecological environment on which we live is gradually destroyed with the rapid development of global economy.As an energy processing enterprise,thermal power enterprise is the basic industry for the development of national economy,and also an essential means for our national life.However,it is also a major energy consumer,which caused serious environmental pollution in the process of energy conversion.There is no environmental cost in the power generation cost of electric products,which is related to environmental cost It is scattered into the cost of power generation and management costs,which not only causes the unreasonable price setting,but also causes the enterprises to neglect the protection of the ecological environment.The confirmation and measurement of the environmental cost of thermal power enterprises can effectively reflect the environmental pollution problem,and can help the enterprise managers to make correct management decisions.Therefore,how to measure the environmental cost of thermal power enterprises reasonably and accurately is an urgent problem.Based on this,this paper expounds the related concepts of environmental cost and the related theories of environmental cost measurement through the research of related literature at home and abroad.Through the field investigation of BJ thermoelectricity,it analyzes the current confirmation and measurement methods of environmental cost,and then excavates many defects existing in the confirmation and measurement of environmental cost and analyzes the reasons.From the perspective of product life cycle,creatively combined with the characteristics of electric power production,the process of power production was divided into five stages:raw material acquisition,material manufacturing and processing,product production,product use and consumption,regeneration cycle and waste.Meanwhile,the production stage of the product was divided into three stages:flue gas treatment,waste residue treatment and waste water treatment.This paper was analyzed through various measurement methods of environmental cost in detail to choose appropriate measurement methods for environmental cost in different product life cycle stages.At the same time,it is concluded that the willingness survey method in the hypothetical market method is used to measure the coal-fired acquisition stage,and the productivity change method in the direct market method is used to measure the power production stage.Meanwhile,this paper provides specific application and guarantee measures for BJ thermal power according to its actual situation to provide guidance and reference for the measurement of environmental cost.
Keywords/Search Tags:Product life cycle, Environmental cost measurement method, Thermal power enterprise
PDF Full Text Request
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