Research On Enterprise Environment Cost Accounting And Management

Along with the modern industry's high speed development, the humanity also entered the unprecedented plundering type excavation stage to natural resource's development and the use: The energy mass consumptions, the forest overcuts the denudation, the plant is destroyed seriously and so on. But while economical fast growth's, humanity's living environment also day by day worsens, the greenhouse effect, the ozone layer destroy, the soil erosion, the population explosion, the resources to face the depletion, means that the nature the retaliation already started to the humanity. In recent years, the environmental protection question caused the entire society to take seriously, the request enterprise reduced the environmental pollution, reduced the influence environment the material energy consumption, established and implements the environmental costs system's call to be getting higher and higher.The society increasingly takes seriously to the environment question, to cause our enterprise to face more and more environmental protection aspect limit, the International Standardization Organization has promulgated the IS014000 series environmental management system standard, the developed country formulation's environment technical standard are getting more and more, moreover requests to be getting higher and higher. From traditional food to the textile, the product of chemical industry mechanical and electrical products, the request examination's project are even getting more and more, the international trade presented "the green trade protectionism" the clue, causes the developing country to deal with the difficulty. The enterprise must expand the environmental costs investment, the development and the research green product; Consumer to green product being partial to, also urges the enterprise to devote in realizes the product green transformation, causes enterprise's environmental costs along with it rise. In these situations, more and more enterprises already realized the environmental costs importance, but calculates the environmental costs how accurately, how to carry on the science to the environmental costs the management, both can achieve the environmental protection the goal, and can obtain the good economic efficiency, becomes a pending issue, how this article is mainly to calculate the environmental costs to the enterprise and how to implement the exploration which effectively the environmental costs management carries on.This article carries on the localization from the new angle to the environmental costs management, is different with the traditional environmental costs management, this article mentality is the environmental costs which forms based on enterprise longitudinal value chain's on each stage is the master line, the private costs management pattern is from a product or the service research and development link is the start, is passing through value links and so on design, production, marketing, retailing and customer service constitutes. Namely starts from enterprise's research and development design behavior, must consider the enterprise environment cost until the final customer service behavior, and takes the practical and feasible measure, the method in view of the different link to strengthen the enterprise environment cost management. By this article when discussion enterprise environment cost management, manages the production process division the enterprise is three stages launches the elaboration specifically: Value chain upstream stage - middle reaches stage - downstream stage. This article mainly uses the standard research technique, simultaneously alternates the numerous cases, and carries on the analysis using the financial data. Therefore, this article uses the research technique which the case study, the comparison research, the qualitative analysis and the quantitative analysis unify. This article studies the primary coverage mainly divides into the following six parts: The first part, has analyzed this article research background and the significance, has carried on the brief review to the domestic and foreign related environmental costs management's research results, proposed this article research technique and the research mentality. The second part, has analyzed the environmental costs basic correlation theories knowledge. Mainly elaborated the environmental costs concept and the classification. Introduced in present accountant under the system environmental costs' calculation, meanwhile narrated enterprise environment aspect and so on cost management meaning, characteristic contents. The third part, has studied the environmental costs management pattern construction. Through comparison tradition pattern characteristic, key elaboration modern environmental costs management pattern establishment. Through the research enterprise environment cost's control method, has established based on the enterprise longitudinal value chain environmental costs management. The fourth part, has mainly studied the upstream stage located at the enterprise exterior green acquisition phase. The fifth part, mainly elaborated middle reaches stage enterprise's environment city this control, including the green design, the clean production, the green marketing and so on several aspects. the sixth part, mainly elaborated under had the stage environmental costs management, studied product use abandoning with to use after with emphasis.