An improved extended exergy accounting method for assessing the sustainability of the Chinese society

Meng, Zheng; Jin, Pengfei; Wu, Xudong; Zhang, Bo; Gao, Junlian

doi:10.1016/j.jclepro.2022.131739

Cited by 11 publications

(1 citation statement)

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“…Meng, Z. et al accounted for China's socioecological indicators based on an expanded energy accounting methodology. The results of the study deepened the deep understanding and control of the functioning of the socio-economic system, which helps to formulate and guide the policies for the detection of production and consumption activities and thus contributes to ensuring the sustainable and healthy development of the economy [14]. Li, Z. et al comprehensively assessed each environmental cost indicator and data of a coal power plant in China, which provided data reference and direction for environmental cost optimization, and pointed out that the implementation of ecological cost accounting management by enterprises can help enterprises green power generation, and sustainable development [15].…”

Section: Introductionmentioning

confidence: 99%

Optimisation Analysis of Enterprise Environmental Cost Accounting Based on Support Vector Machine Model

Sun

2024

Applied Mathematics and Nonlinear Sciences

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Environmental cost accounting, as a developing field, has been implemented in enterprises for only a brief duration, revealing several areas necessitating enhancements. This paper presents an environmental cost accounting method based on Support Vector Machines (SVM) to address the challenges posed by large and complex data sets in enterprise ecological cost accounting. The technique employs the Radial Basis Function (RBF) kernel to optimize the SVM model, derives the linear regression equation for the Least Squares SVM (LS-SVM) model, and preprocesses enterprise environmental cost data. It integrates Material Flow Cost Accounting (MFCA) to extract essential environmental cost-related data for enterprises. In the empirical application within a tested enterprise, the total cost attributed to resource loss amounted to 1,423,002.55 yuan, representing 4.89% of total expenses, with material costs accounting for the highest share at 86.35%. The analysis suggests that enterprises should prioritize monitoring and managing material costs to minimize resource wastage. Regarding the accounting for external environmental damage, sulfur dioxide and fluoride emissions from material quantity center 1 were identified as the predominant pollutants, exceeding 90% of emissions. This highlights the need for targeted energy-saving and emission-reduction measures for these pollutants to mitigate their environmental impact.

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Section: Introductionmentioning

confidence: 99%