Control Study, Based On Internal Corporate Environmental Costs

In recent years, "External costs internalization" requires enterprises to effectively implement environmental cost control in order to gain competitive advantage.Enterprises do want to control the external diseconomies, must invest a lot of manpower, material and financial resources in order to control pollution. From the cost-benefit perspective, the more investment in environmental protection enterprises is not better, there must be a balance between losses and investment. Therefore, this study used this as a breakthrough, from the perspective of internalization of environmental costs, using environmental economics, environmental and management accounting, knowledge of cost control on the environment. Its purpose is to define the content of environmental costs in corporating commitment, demonstrating a reasonable standard of corporating environmental cost control, designing a feasible method of cost control in business environment, which can provide technical means for the sustainable development of enterprises and social compensation.Thesis starting from the background and significance of environmental costs, researching and consulting the relevant information, using the means of induction, deduction and comparison to make a comprehensive review of the theory about research status and research results domestic and abroad including internalization of environmental costs, environmental cost classification and control, and put forward its own new ideas, based on the results of previous research. Then, the paper describes the internalization of environmental costs and the related theory, come up with new thinking of using the environmental cost imputation library operating costs. Cost control through the difficult business environment (main measurement methods and control methods of choice) analysis, put forward new ideas - the best environment for cost control. Chapter Four analysis the best environment for cost control, find the best environmental cost of the enterprise control point, and the establishment of environmental costs and environmental costs of control function loss function through a mathematical model. And tentatively explored how companies distribute in the environmental input distribution. This part is a highlight. At the same time, the author take example of Zhejiang Z Paper Company to do empirical research, using reasonable and adaptive statistical analysis of the model, and cost control in an enterprise environment policy recommendations, the case play a further verification role in demonstrating the theoretical study of the text.Views and arguments proposed has a certain view of innovation, reflected in: First, from the external angles in internalization of environmental costs, so that the environmental costs of corporate accounting, including all the environmental costs, eliminating external diseconomies pass community practices; Second is using mathematical modeling and statistical analysis of the cost of building the optimal control model of the environment, so that number environmental cost control in process.Although this study come up with new contents and methods, many theoretical issues involved in-depth studies have yet to be researched later because of the complexity of environmental cost accounting.The most difficult problem is the measurement of external environmental costs and corporate data collection and collation. About environmental costs in the future research, should try to consider the integrity of the environmental costs in the selection.