Environmental Cost Of BG Steel Company Based On Value Chain Management Research

As China’s economic development speed from rapid development to seek improvement in stability,this change makes China pay more attention to the quality of economic development.In the context of the national economic policy of "cutting capacity" and the promulgation of the environmental protection law,various industries are facing increasing environmental risks,especially for the steel industry,whether it can reduce pollution,save energy and reduce emissions or even affect the survival of enterprises.However,at present,the end treatment method is still widely used in the steel industry,and the pollution caused by other links of the enterprise is ignored.Therefore,it is crucial for enterprises to improve profits and develop with high quality to change the traditional end pollution control methods and carry out environmental cost management.The key nodes of environmental cost management can be found effectively by adopting the environmental cost management based on value chain.This is from the strategic perspective of the enterprise environmental cost management,in order to achieve environmental benefits and operating benefits of steel enterprises win-win.Based on the theory of value chain and environmental cost management,this paper makes an in-depth and systematic study on the environmental cost management of steel enterprises based on value chain with BG company as the research object.Firstly,the current situation of BG company is analyzed,and the existing problems are put forward according to the current situation.There are mainly problems such as high production energy consumption and emission pollution of products,limitations of the current environmental cost accounting model,shortcomings of the environmental cost control method after the fact,and failure to integrate environmental protection concept with cost management.Secondly,the internal and external value chain analysis is carried out to analyze the environmental cost management nodes of BG company such as r&d,design,procurement,production and sales from the internal value chain,and the environmental cost management nodes of suppliers,customers and other subjects from the external value chain.Finally,the paper proposes the environmental cost management for the existing problems of BG company and the environmental cost nodes based on the internal and external value chain.The specific plan is as follows: first,the implementation of product ecological design,green procurement,clean production,green marketing plan.Second,put forward the management scheme of external value chain,strengthen the cooperation ofupstream and downstream enterprises in environmental management,and manage the environmental cost of both parties through cooperation.Establish the enterprise green image,guide the customer green consumption and so on.Thirdly,the activity-based costing method is adopted to calculate the environmental cost,and the environmental cost is related to the product according to the cost driver,so as to reasonably allocate the product cost.In this paper,"green" runs through the value stages of BG’s internal and external value chains,determines the environmental responsibilities of BG’s departments in each value stage,and optimizes the management of the enterprise value chain to achieve effective management of environmental costs,increase corporate profits,and achieve the goal of sustainable development of the enterprise.Make the value chain a "green life chain" for BG’s survival and development.Based on the analysis of environmental cost management of the value chain,this paper proposes the corresponding scheme design for optimization,in order to provide some reference for the management of environmental cost of iron and steel enterprises.