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Research On Environmental Cost Control Of Qingquan Company Based On Product Life Cycle Cost Method

Posted on:2022-09-29Degree:MasterType:Thesis
Country:ChinaCandidate:X N ShiFull Text:PDF
GTID:2481306722467804Subject:accounting
Abstract/Summary:PDF Full Text Request
As a heavy pollution enterprise,iron and steel manufacturing industry will produce a lot of pollution in the process of production and operation,which not only damages the ecological environment,but also consumes natural resources,resulting in the imbalance between economic development and ecological environment.These pollution is the environmental cost that the enterprise should bear.The environmental cost runs through the production and operation of the enterprise,including the cost of environmental prevention and environmental damage bad cost and environmental management cost.The expenditure of environmental cost is not a small amount for the steel manufacturing industry.Therefore,if the steel manufacturing industry wants to achieve long-term sustainable development,it must pay attention to the balance between the ecological environment and economic development,and actively undertake social responsibility.How to effectively control the environmental cost has become an important research topic.For a long time,in order to maximize the economic benefits,iron and steel enterprises have carried out the traditional environmental cost control mode,which only considers the economic costs and economic benefits involved in each project,but ignores the control of environmental costs.The environmental pollution problems caused in the process of production and operation are usually adopted In order to achieve the win-win of economic and environmental benefits,enterprises should pay more attention to the control of environmental costs.Taking Yantai Qingquan company as the main research object,this paper analyzes the current environmental cost control problems of Qingquan company,obtains the weight of environmental cost control index in each stage by using analytic hierarchy process,obtains the focus of environmental cost control in different periods of Qingquan company,and controls the environmental cost of each stage according to the importance Then it puts forward the specific control measures for the environmental cost of each cycle stage,and puts forward the safeguard measures for the implementation of the product life cycle cost method according to the enterprise system and the staff's ideology.According to the nature of environmental cost in different stages,this paper puts forward the methods of using "ecological design" method in design phase,"green procurement" method in procurement stage,"clean production" method in production and manufacturing stage,green sales method in sales stage,and "recycling" method in recycling and scrapping stage.Finally,the paper puts forward some suggestions on the environmental cost control based on the product life cycle cost method from two aspects of enterprise system and enterprise staff.There are 8 pictures,17 tables and 59 references.
Keywords/Search Tags:Environmental cost control, Analytic hierarchy process, Product life cycle cost method, Economic benefit, Environmental benefit
PDF Full Text Request
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