摘 要 目前，我国的经济增长已经维持在一个比较高的水平上，背后付出的代价是生态环境的退化，环境成本过高的状态还是没有改变，企业在处理环境费用和经济效益间更倾向于经济效益。煤炭是我国必不可少的资源，改革开放以来，煤炭在国民增长中起了不少的作用，同时也对自然环境造成了巨大的破坏，既然经济水平达到了一定的高度，经济基础是上层建筑的前提，现在就要更加关注环境的保护。企业最终的目标还是要追求利润的而忽视环境的管理。现在国家对环境的管理越来越严格，坚持走可持续发展道路，企业在处理环境的费用也一直在增加，企业的压力也越来越大，环境成本在企业的成本费用在占的比例越来越高，企业的生产经营决策不能再忽视环境成本了。因此，企业必须加强对环境成本的控制。 关键词：环境成本、成本控制Abstract Brand logo is the image of the company, and the assets of brand logo are a key factor for the company to gain profits in the market economy. Brand awareness is the recognition of value, and brand awareness is the core of commercial concepts. Although Ningbo's exports account for a large proportion of the country's exports, exports depend to a large extent on the decline in prices. With the continuous improvement of residents' living standards, consumers not only pay attention to prices, but also pay attention to the types of products and users' experience, and also pay attention to brand characteristics. Although Nimbus has some influence, it has little influence in the world. Most products have low added value and can be replaced, so they lack competitive brand competitiveness. In addition to improving product quality and user experience, Ningbo Electric Power Company also needs to raise awareness of cross-border brand marketing.Key Words: Cost control:Environmenral cost目录前言..............................................................1（一）国内外研究状况……………………………………………………………………..1（二）研究背景........................
