The Research On A Cost And Benefit Measuring Model Of Green Products In Manufacturing Industry

The thesis is one critical component of the project supported by National Nature Science Foundation of China (NO.70472037).With the resources becoming more and more shortage and the environmental pollution becoming worse and worse, it is obligatory for the people of the world to economize resources, strengthen environmental protection and realize the sustainable development. Nowadays, green barriers to trade are utilized frequently and hence, green characters of products have been a significant factor that may affect consumer demand and competition in international market. As such, people attach much emphasis on the development of green products, especially in manufacturing industry, which involves into high resources consumption and heavy environmental pollution. Correspondingly, many companies, universities and scientific research institutions undertake widely the research on green manufacture and green products and even put some into practice.With the treat of environmental friendliness, green products require social benefit. However, the traditional measuring methods of products only aim to meet consumer demand and obtain the maximal profit for enterprises, which lead to utilize resources immoderately and deteriorate environment. Besides consumer demand, the measuring way of green products should ensure adequate profit of enterprises and social benefit, furthermore balance and optimize them. Therefore, the thesis built up a cost-measuring model, benefit-measuring model and profit maximization-programming model throughout the full life cycle on the side of enterprises, based on opportunity costing and activity-based costing. The models can be applied to help enterprises to judge weather the green product should be developed and manufactured, and help government to make decision on weather it should be given tax subsidy and what's the most proper rate. Compared with traditional products, the green product, verified in the profit maximization-programming model, increases enterprises' profitability, customers' satisfactionand social benefits simultaneously. Thus, the results of this study provide government and company with theoretic support of green products. In addition, the thesis puts forth an accurate and practical computing method in terms of social benefits of green products.In short, the current measuring methods of green products have some remarkable drawbacks. First, majority of measuring methods focus narrowly on the environmental friendliness. Second, they involve rarely the social benefit. Additionally, they do not offer a practical and accurate method of assessment. Because the thesis almost overcomes all of those, it has relatively strong theoretical and practical value.