Study On The Theory And Practice Of Environmental Cost Management In Enterprise

Recently, Environmental problems have already become the focus. In market economy, what enterprise really concerns on is economic utility. When making the plan of producing, selling and investing, enterprise usually considers only the economic costs and economic rents of their own. However, the pollution of the environment during the process of pursuing the economic utility is always ignored by enterprise. And the enterprise who causes pollution doesn't absorb external cost of solving the problem that pollution bring about.The thesis does some research on the relationship between economic development and environmental protection in China. Economic development shouldn't sacrifice environment. Facing global competition, whether will enterprise's protecting environment reduce its competition ability or not. How does enterprise adapt environmental protection's laws and environmental protection's standard at home and abroad actively? All these need an environmental cost management system for enterprise.Although traditional cost management system isn't accord with the need of check, the study of environmental cost still is a new area. And there are many differences on researches in different countries, which make environmental cost's definition, classification, confirmation, calculation and information's disclosure quite different. According to the studies in America, Canada, Japan, Holland ect, the author has a study combining the actual circumstance enterprise confronting in China. Currently, we have established the preliminary frame of environmental cost management theories from environmental cost's estimation, check, allotment, controlling to analysis and evaluation, report. The enterprise must carry out the,whole process of environmental cost management during the product's whole life cycle, and put theory into practice. Enterprise would realize the double wins of economic performance and social performance, and attain sustainable management.The thesis combines cases research, comparison research, qualitative analysisand quantitative analysis ect, the full text is divided into six parts. The first section compares and draws lessons from experiences and results of the studies on environmental cost management abroad, and overviews relative theory. The second section describes simply the contents, methods and processes of environmental cost's estimation. The third section describes how to confirm, calculate and assign in environmental cost detail. The fourth section describes how to control environmental cost availably. The fifth section describes the analysis, evaluation and environmental report of life cycle's environmental cost. The last section summaries the researches accomplished and outlooks researches in the future.