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A Case Study On Environmental Cost Control Of A Iron And Steel Enterprise

Posted on:2022-12-23Degree:MasterType:Thesis
Country:ChinaCandidate:L X YouFull Text:PDF
GTID:2481306743977569Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the continuous improvement of the level of economic development,more and more attention has been paid to the growing trend of the iron and steel industry.However,the steel industry is a emblematic heavy contamination industry.In the production stage,it will not only consume a lot of metal and mineral resources,but also pay great attention to the amount of pollutants.If the pollutants are not treated in time,all kinds of pollution problems will occur,There is no good balance between economic growth and environmental protection.Based on this,enterprises should change the previous mode of production and operation,strengthen the protection of the environment and giving priority to environmental protection and ecology,man and nature are symbiotic.After China's strategic goal of "carbon peak and carbon neutralization" was put forward,the state has put forward more rigid environmental conservation demanding for enterprises with high pollution in various industries,which is a serious issue for the survival of the bussiness.Based on this,enterprises have higher requirements for environmental protection,followed by the continuous growth of environmental costs.This thesis selects A iron and steel enterprise as the research object.The enterprise is faced with the problems of incomplete and unreasonable environmental cost accounting and imperfect environmental cost control system.Only by analyzing case by case and come up with specific improvement measures can the enterprise fundamentally and effectively reduce the environmental cost.In order to be able to develop under severe circumstances and obtain an advantageous position in the competition,The only way is to apply a more appropriate environmental cost control system.This thesis aims to carry out relevant research on environmental cost control and environmental performance evaluation of case enterprises,hoping to provide a feasible and effective path for case enterprises and other similar enterprises in the same industry,and help enterprises realize green,healthy and sustainable development.This thesis,the problems of environmental cost in a steel enterprise are analyzed,and propose some measures,then the environmental performance of the enterprise is analyzed by analytic hierarchy process,and comprehensively analyzes the corporate weakness in the present process of environmental cost control,The conclusions are as follows: most of the environmental cost management of A iron and steel enterprise is concentrated in the post event stage,the prevention work in the pre event stage and in-process prevention work are not enough,and the expenditure structure of environmental cost is not reasonable.Therefore,this thesis combines the actual situation,come up with opinion and measures in response to current problems.First of all,the innovation point of this thesis is to take enterprise A as a case,combined with the current manufacture and operation condition of the enterprise,applying the theoretical knowledge to the actual production,enriching the case study of environmental cost control of specific enterprises;after that application of fuzzy hierarchy method to evaluate the performance quantitatively.There are relatively many studies research on control and management of environmental cost at Home and Abroad performance evaluation of an enterprise is not enough,which complements the relevant research to a certain extent.
Keywords/Search Tags:A Steel Enterprise, Environmental Cost, Environmental Cost Control
PDF Full Text Request
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