Study On The Theory And Practice Of Environmental Cost Management In Enterprises In China

The production of the companies plays an important part in the glob environment. As the development of economy, the pollution has become a serious problem that catches human's attention. Therefore it is important for the companies to think about how to deal with the industrious pollution. How to keep balance between the aim of maximizing its income and the aim of protecting environment is the question which the company environmental cost management wants to answer. There are two questions: when and how to use proper money as environmental cost can get the win-win of financial and environmental goals, what kind of technology and management methods should be adopted in the process of investment.Under this circumstance, the author begins to explore the application of environmental cost management in Chinese companies. Due to the specific characteristics of environmental cost, it is different from traditional cost management. This thesis discusses the environmental cost management under the line of the process of the industrious production. The author put the methods and means of management into the different stages of the production process.There are six chapters in this thesis.Chapter1 Introduction. Firstly, the author expounds the researching background and meaning of enterprise environmental cost management, introduces the domestic and overseas research at present. Then the author brings forward the way of research,the contents and technical line of this thesis, declares the investigation means.Chapter2 The going round mechanism of enterprise environmental cost management. In this chapter, the writer presents the targets that the environmental cost management trying to attain and the management principles, illustrates the object and dominant contents of environmental cost management. At last, the writer tentatively puts forward a new system of modern enterprise environmental cost management, and points out the advantages of the modern system with the comparison of the traditional one.Chapter3 The beforehand planning of enterprise environmental cost management: green design. the writer expounds the vital influence that the beforehand planning making to the environmental cost management,and the green design is the deep use of beforehand planning. The author discusses how to use the green design and how to estimate the influence the ecological design bringing to the environmental cost, illustrates it with examples and finally offers personal suggestions.Chapter4 The environmental cost management in phase zero of production. The author discusses how to manage the environmental cost both in the phase zero of production and in the material selecting stage. The writer pints out that the material that the enterprises choose, should not only be useful to the production, but also be good to the environment, which means the material should cost less resource,less energy and release less pollution. At the same time , this material can also bring to financial goals. The author explains how to keep balance between environmental cost and incomes.Chapter5 The environmental cost management in production stage. The main content is that how to reduce the pollution during the production process, that means how to choose the best manufacture project which can be nice to the environment, it also includes how to design the package of the products . This package should use green materials, and use as less material as it could be. All these methods will put environmental cost, so the author discusses how to make this cost to get the most income and improve the environment.Chapter6 The environmental cost management in pollution management stage. Although the enterprises do take environmental-friendly measures during the process of material-choosing and manufacturing, there still will be kinds of pollutions to some extend. The enterprises have to spare no effort to deal with these pollutions in order to avoid the financial punishment. In this chapter, the writer discusses not only the pollutions management strategy for big enterprises, but also the ways for small companies, the target is to reduce the cost to get as much income as possible, make the aims of environmental cost management come to true.Taking the whole thesis into consideration, there are three major new ideas.First, through the comparison and analysis of different research, considering the process of industrious production, the author discusses the management of environment cost under the line of the forming process of environment cost, and adds the suggestions in different stages.Second, the author designs charts and uses some examples in this thesis to make it clear and rich.Third, as considering the peculiarity of environmental cost and the complexity of environmental management, the author uses a few methods and conception of the environmental science, and uses this concept in the concrete links of environmental cost management in companies.