Research On Environmental Cost Management Of A Pharmaceutical Company Under The Whole Industry Chain Mode

China’s pharmaceutical industry has the problems of scattered layout and low industry concentration.In order to improve its current situation,the government has issued a series of policies to optimize the industrial structure.With the rapid development of economic globalization,the single competition among enterprises has gradually evolved into the competition among industrial chains,and the integration and development of the whole industrial chain is in full swing.At the same time,in order to cope with global warming,countries all over the world take "carbon peaking" and "carbon neutralization" as national strategies,and the goal of "double carbon" has become an inevitable trend of sustainable development.Under the background of the current industrial reform and the "double carbon" goal,the pharmaceutical industry,as one of the heavy pollution industries,should look for opportunities and power from the green development,so as to improve the economic competitiveness and realize the "win-win" of economic and environmental benefits.This thesis selects company,a leading pharmaceutical enterprise that actively performs its social responsibility and pharmaceutical mission and pays attention to ecological and environmental protection,as the research object.Based on the systematic review of relevant literature and theories,this thesis studies the environmental cost management of a pharmaceutical company.Firstly,it combs the evolution process and operation process of its "whole industry chain",and excavates the motivation for the implementation of environmental cost management,which can be summarized as government supervision,industry selfdiscipline and corporate governance.Take detailed environmental audit measures for upstream and downstream pharmaceutical industry chain;secondly,take specific environmental audit measures for upstream and downstream pharmaceutical companies;The midstream invests environmental protection funds in R & D and production,so as to optimize production processes and reduce pollutant emissions;In the downstream,reduce the use of packaging materials and improve the reuse rate of resources in the links of marketing and waste disposal.Thirdly,using DEA method to evaluate the input-output efficiency,it is found that the environmental cost management of a pharmaceutical company has achieved some results,but there are still deficiencies.Finally,according to the problems found,relevant optimization suggestions are put forward.Through analysis and evaluation,the following problems are found:the evaluation system of green suppliers in the upstream of the industrial chain is not implemented in place,and the information sharing system is not perfect;The investment arrangement of R & D links in the middle reaches of the industrial chain is unreasonable,the investment intensity of environmental protection is weak,and there is room for emission reduction of pollutants in production links;The awareness of green packaging and green logistics in the downstream marketing link of the industrial chain is weak,and the hazardous waste in the waste disposal link is not handled properly.According to the above problems,the following suggestions are put forward: improve the supplier evaluation system and improve its communication efficiency in the upstream of the industrial chain;Increase investment in environmental protection funds and implement cleaner production strategies in the middle reaches of the industrial chain;The downstream of the industrial chain uses green packaging marketing,logistics and recycling waste.And establish the environmental cost accounting system under the whole industry chain mode,so as to better help a pharmaceutical company carry out environmental cost management and provide some reference for other enterprises.