Research On Enterprises' Environmental Cost Control On The Basis Of The Theory Of Value Chain

With the rapid development of economy, the natural resources and surroundings have undergone severe destructions, and the environmental cost is increasing exponentially. In such a quandary, controlling the environmental cost becomes a burning problem. At present, many enterprises in our country try to solve the problem with traditional mode of environmental cost control which gives priority to"endmost control". This mode enjoys high favor of enterprises because of it doesn't interfere their operating activities and the operation is quite simple, etc.. However, the control after the event often ignores environmental pollution, and the control during the event only focuses on the endmost of the whole process. All these will counteract the effect of the environmental cost, lead to the loss of control of the environmental cost, and block the sustainable development of enterprises. Therefore, searching for an efficient and overall system of environmental cost control is of great and practical significance.This paper tries to analyze environmental cost control through a new perspective of value chain. It analyzes environmental cost, and puts forward the concept of environmental cost control on the basis of value chain. Then, it brings forward a new mode of control system --value chain mode. Finally, it tries to testify the feasibility of the value chain theory through careful analysis of the implementation of environmental cost control from the value chain perspective in Haier Corporation. So this paper provides the authorities of enterprises with a new solution of environmental cost control. This research will not only break through the limitation that enterprises used to focus only on the process of production, but also emphasizes the negative influence of entire process of product value expansion. This research will help to impenetrate"green"into different stages, such as research and development, purchase, production, and marketing of the product's internal value, and it will help to develop and utilize the internal connections between these stages and make clear the environmental responsibility of each department. By carefully investigating the increment ability of each step in the value chain, we try to find out the advantages of enterprises compared with their rivals, optimize their management of value chain, make some change of the arrangement of some stages, thus to decrease the environmental cost, help to realize the sustainable development, and make the value chain a"green life chain"for the subsistence and development of enterprises.