Research On The PDCA Cycle Application Mode Of Environmental Cost Management In Coal-fired Power Generation Enterprises

Since the 21 st century,sustainable development has become the goal pursued by enterprises.This trend poses a huge challenge for today's companies,forcing companies to use environmental impact as an important factor in business management.The government and the society are increasingly demanding environmental responsibility for enterprises.In particular,the Chinese government has put forward higher requirements for ecological environmental protection and reduction of pollutant emissions after the 18 th National Congress.The national carbon emission trading market has been officially established.start up.Under the promotion of national policies,strengthening the construction of smart energy systems and implementing energy-saving and low-carbon power dispatching will result in enterprises needing to spend more to eliminate the adverse effects on the environment caused by their own operations,which will lead to the outflow of economic benefits.In addition,the awareness of social environmental protection has gradually increased.Whether a company can effectively fulfill its obligations to environmental protection is related to the company itself,which is not conducive to the long-term business development of the company.Comrade Xi Jinping pointed out in the 19 th National Congress of the Communist Party of China that China should adhere to the common governance and source prevention of the whole people,continue to implement air pollution prevention and control actions,speed up water pollution prevention,and strengthen solid waste and garbage disposal.Improve pollution discharge standards,strengthen the responsibility of polluters,and improve the system of environmental credit evaluation,mandatory disclosure of information,and severe punishment.Enterprises are required to actively participate in the environmental governance system.Coal-fired power generation enterprises are typical industries with high pollution and high energy consumption.The three wastes and carbon emissions account for a large proportion of the total domestic environment.Both of them put forward higher requirements for the environmental management of thermal power enterprises,and the thermal power industry improves high energy consumption.The status quo is urgent,and it is imperative to actively promote the practice of environmental management in the thermal power industry.Based on the development trend of the business environment,coal-fired power generation enterprises must implement effective environmental cost management andescort the long-term development strategy of sustainable management.At present,the environmental cost management of coal-fired power generation enterprises has problems such as single environmental cost control mode,decentralized environmental cost management between departments,and lack of effective performance evaluation indicators.Enterprises cannot effectively use existing environmental management tools to address their own environmental costs.Manage.Among them,the process cycle management of the environmental cost management process is not clear enough,which seriously affects the promotion and application of theories and methods of environmental cost management in the coal-fired power generation industry.Based on this,through the on-site investigation of ZM coal-fired power generation enterprises,the status quo of environmental cost management of coal-fired power generation enterprises was understood,and the process flow of ZM coal-fired power generation enterprises was analyzed,and the various module processes for implementing environmental management were analyzed.The environmental cost management business process system and overall framework system based on PDCA cycle management theory are constructed.On the basis of theoretical research,first of all,the environmental cost management takes the two dimensions of non-monetary perspective and currency perspective as the logical starting point,and carries out environmental cost process management and standard formulation.Enterprises can clearly calculate all the links of environmental costs,and there may be Targeted improvement of corporate environmental cost management,to a certain extent,can promote coal-fired power generation enterprises to control emissions such as waste gas,wastewater and solid waste,and effectively reduce the environmental costs of enterprises.Secondly,through the study of the environmental management mode of coal-fired power generation enterprises,the PDCA ring application model of environmental cost management for coal-fired power generation enterprises is constructed,which provides a normative guide for enterprises to carry out environmental cost management activities.The economic status quo of enterprises can manage their own environmental costs.In-depth understanding of the results will help enterprises to assess and evaluate the economic benefits of environmental cost management,and promote the increase of environmental environmental protection investment and the continuous improvement of environmental cost management.