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Research On Environmental Cost Control Of M Sewage Treatment Plant

Posted on:2022-05-04Degree:MasterType:Thesis
Country:ChinaCandidate:H N HuFull Text:PDF
GTID:2491306320463534Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of society and economy,the consumption of natural resources by human beings is slowly increasing.While industrial enterprises create wealth for society,they also cause great disasters to society,making the ecological environment deteriorating.Water shortages and serious water pollution have greatly reduced the sustainable development of social enterprises.In order to improve people’s living standards and effectively alleviate water pollution and other problems,vigorously developing the sewage treatment industry is an effective and urgent solution.However,when sewage treatment companies use various chemicals and energy while treating sewage,the company’s own operation consumes a large scale of funds.The various chemicals and energy used in the process of sewage treatment are not fully used,causing secondary pollution and causing environmental burdens.Increasingly,the continuity within the industry is low.Therefore,under the current situation,it is necessary for sewage treatment enterprises to control environmental costs,which will help sewage treatment enterprises to reduce environmental costs,achieve the dual development of economic and social benefits,and thereby enhance market competitiveness.This article takes M sewage treatment plant as the case study object,analyzes the status quo of enterprise environmental cost control through field investigations,questionnaire surveys and other methods,as well as the current environmental cost control process is not comprehensive,the environmental cost accounting method is inappropriate,and the environmental cost supervision mechanism is inadequate.Perfect,lack of environmental cost responsibility center and other issues,based on the analysis of the problem,introduced the material flow costing method,analyzed the necessity and feasibility of its introduction,and combined the material flow costing method(MFCA)with the life cycle Evaluation(LCA)integration,and then find the material loss part,then analyze the material flow loss,optimize the accounting method of the environmental cost of the M sewage treatment plant,establish the whole process control of the environmental cost of the M sewage treatment plant,and realize the prior,Fine control during and after the event.In the end,this paper analyzes the expected effects of environmental cost control optimization in the M wastewater treatment plant,identifies the resource loss cost of the volume center of the M wastewater treatment plant,helps the company to position the product value,realizes the coexistence of environmental and economic benefits,and proposes improvement countermeasures..Combining with the accounting process of material flow cost accounting of M sewage treatment plant,the analytic hierarchy process is used to evaluate corporate environmental performance from four aspects: resource recycling,waste discharge indicators,environmental financial indicators,and environmental management level.Finally,in view of the obstacles that may be encountered in the future environmental cost control of M sewage treatment enterprises,the supervision mechanism of environmental costs has been improved,the environmental cost control organization mechanism has been improved,and the staff assessment and the implementation of environmental cost audits have been strengthened.Protection.Thereby,the environmental cost control optimization of M sewage treatment enterprise can be better implemented.While the research of the thesis has achieved practical significance,it has also deepened the depth of the theoretical research on environmental cost control and expanded the scope of its research.It has certain practical value for sewage treatment enterprises to carry out environmental cost control research.
Keywords/Search Tags:Sewage treatment plant, Environmental cost control, Material flow cost accounting, Analytic Hierarchy Process
PDF Full Text Request
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