Research On Environmental Cost Management Of S Company Based On Operation Cost Method

The rapid development of the economy and the continuous improvement of the people’s living standards will inevitably lead to the excessive exploitation of resources and the destruction of the ecological environment.Coal industry is a pillar industry in China,which plays an important role in promoting the development of national economy.However,as one of the most polluting energy sources with high pollution,coal will cause environmental pollution and damage to the ecological environment in the process of mining and use.With the increasing attention to environmental protection in China,the laws and regulations related to environmental protection are increasingly strict,the proportion of environmental cost of coal enterprises is increasing,and the traditional accounting cost accounting method increasingly shows disadvantages,which cannot meet the standards of environmental cost control of enterprises.In view of the problems of unreasonable accounting methods and scope of environmental cost management,weak awareness of pollution prevention and control,and unclear environmental management objectives,this paper applies the operation cost method to S company,so as to seek a new perspective of environmental cost management,mainly using the methods of literature study and case study.Firstly,this paper analyzes the content,classification and management of environmental cost at home and abroad,as well as the feasibility and key points of operation cost method in environmental cost management,laying a foundation for the analysis of the following article.Secondly,according to the mining,material transportation,storage,sales and other links of coal production experience,the pollution points causing environmental impact and the pollution treatment of S Company in the main pollutants ——waste water,waste gas and solid waste are analyzed,and the problems existing in the environmental cost management of S company are studied.Then,analyze the necessity and feasibility of this method in S company,discuss the path of S company operating cost method,the principle of operation cost method and the environmental cost accounting data integration S company,in order to realize the determination and accounting of the environmental cost under operation cost method,the cost allocated to each operation center,to analyze the cost of the operation center,operation motivation cost,through analysis found S company in a passive state in environmental cost management.At the same time,through the comparative analysis of the accounting system,control effect and environmental cost management effect under the traditional cost method,it is found that the operation cost method is more conducive to the environmental cost management of S company.Finally,in view of the problems existing in the environmental cost management of S company,the safeguard measures for the better implementation of the operation cost method are proposed in terms of the environmental cost management system and production management.