Research On Environmental Cost Management Of Mining Enterprises Based On Value Chain

The worsening of the world environment has brought serious threats to the health and survival of human beings and social development.Human beings have also begun to take measures from more angles to effectively protect the earth’s environment.The past era of blindly pursuing interests regardless of environmental costs has passed.With the promulgation of relevant environmental protection policies such as "cutting overcapacity","strict environmental protection","promoting restructuring" and "optimal distribution",the pollution caused by mining enterprises in the production process and the subsequent expenditure on environmental governance costs increase year by year.In such a macro background,environmental cost management began to gradually enter people’s vision,has been a wide range of attention and attention.Mining enterprises are the key pollution enterprises in China.In order to improve the environmental cost management effect of enterprises and promote the sustainable development of enterprises,it is necessary for enterprises to correctly reflect their environmental cost into the cost accounting of their products.At present,most of the mining enterprises still use the traditional cost accounting system,with the traditional cost accounting way,cannot be accurately summarize the cost of the product,this paper apply value chain theory,the mining enterprise value chain of each link of environmental cost accounting and the collection,reduce unnecessary spending,and applies homework cost method,design of environment cost management plan,strive for enterprises to realize the win-win situation of environment economic effect.This paper first expounds the environmental cost and environmental cost management,This paper is based on the theoretical basis of environmental cost and environmental cost management,value chain and activity-based costing.Take Zijin Mining as the representative case.This paper introduces the environmental cost management of Zijin Mining Company.Zijin Mining is a representative of mining enterprises.Through the analysis of the current environmental cost of Zijin Mining,we can find the management problems and defects common to the mining industry.Then,based on the production process and environmental cost composition of Zijin Mining,the environmental cost management scheme is designed for Zijin Mining.Finally,the value chain based environmental cost design scheme is summarized and the expected effect is evaluated,and the possible obstacles in the process of environmental cost management and the corresponding suggestions are pointed out.