| In recent years,the state has introduced laws and policies related to environmental protection forcing enterprises to pay attention to the external environment to improve production methods and production equipment.Enterprises must carry out energy saving and emission reduction to improve environmental benefits and develop a sustainable green economy.In order to gain the competitive advantage and long-term development,coal-fired power generation enterprises with heavy pollution and high energy consumption must attach importance to the application of environmental cost management in enterprises and balance their own interests and environmental responsibility and improve their sustainable development ability in the face of shrinking profit margins and rising pollution standard.In this paper,JSCY company,a representative coal-fired power generation enterprise,is selected as the research object to put forward applicable.This paper puts forward applicable and operable optimization Suggestions for its current environmental cost management,and provides reference for other coal-fired power generation enterprises.This paper adopts literature analysis,case analysis and induction.Firstly,by combing domestic and foreign literatures,the author summarizes the research results of domestic and foreign scholars on environmental cost management and determines the research thinking and direction.Secondly,based on the viewpoints of various scholars,the theoretical basis involved in this study is sorted out.Thirdly,according to the characteristics of the production process of JSCY,this paper analyzes the application status of environmental cost management of JSCY from three aspects of accounting,control and evaluation to find the existing problems and analyze the causes and discusses the necessity and feasibility of independent environmental cost accounting.Then,based on the strategic thinking of sustainable development,this paper puts forward optimization suggestions for the environmental cost management of JSCY from the aspects of management consciousness initiative,costs calculation,process control,reports disclosure and incentive mechanism.Finally,the conclusion,shortcomings and future research direction of this paper are expounded.Environmental cost management is still inexperienced in the practical operation of enterprises.It is hoped that this paper can provide a new perspective of environmental cost management of enterprises,provide reference basis in its application,and overcome the phenomenon of "acclimation" in its application. |
