Research On Environmental Cost Management Of Green Supply Chain In The Paper Industry

Since the beginning of the 21 st century,China’s economy has developed rapidly and the people’s living standard has improved day by day.As an important basic raw material industry and one of the pillar industries of national economic development,paper industry is developing rapidly.At present,China has become the world’s largest consumer market and paper products’ producer.The vigorous development of the paper industry is accompanied by more and more serious environmental pollution problems.Therefore,the government has continuously introduced increasingly strict environmental protection policies and regulations.At this time,enterprises urgently need to establish a set of complete and effective environmental cost management system,to help enterprises accurately collect and calculate the environmental costs generated in the process of production and operation,and reasonably allocate the calculated environmental costs among members of the green supply chain of the paper industry.This paper reviews a large number of domestic and foreign literature related to green supply chain and environmental costs,and believes that there is consistency in goals and cycles between green supply chain and environmental cost management.Therefore,it is chosen to combine green supply chain with environmental cost management for research.At the beginning of this paper,based on relevant data of the paper industry,the necessity of implementing green supply chain environmental cost management in the paper industry was analyzed.Next,this paper conducts research on constructing a green supply chain environmental cost management system for the paper industry from two aspects: accounting and allocation of environmental costs in the paper industry’s green supply chain.In the construction of the environmental cost accounting system for the green supply chain of the paper industry,firstly the definition and composition of the environmental cost of the paper enterprise are studied,which is a key member of the green supply chain of the paper industry.On this basis,the confirmation and accounting of the environmental cost in the green supply chain of the paper industry is studied.Next,based on the revenue sharing contract and using the Stackelberg game model,this paper conducts a study on the environmental cost allocation of the secondary green supply chain in the paper industry consisting of a single paper enterprise and a single paper product retailer during the production and sales stages.Finally,this paper selects Y Paper Company,known as the industry’s low-carbon and energy-saving leader,as the case study object to verify the rationality,feasibility,and practical guidance value of the research content in this paper.Based on the research content in this paper,it can be concluded that,On the basis of accurate accounting of environmental costs,implementing environmental cost sharing in the green supply chain of the paper industry can improve the environmental performance and benefits of paper enterprises and increase the benefits of other members of the chain,benefiting from consumers’ green and low-carbon preferences and government subsidies for products with high environmental performance,Paper product sellers can obtain excess profits.At this time,paper product sellers will be more proactive in participating in the environmental cost sharing of the green supply chain,which will promote the sustainable development of the paper industry’s green supply chain.