The Research Of Environment Cost Control Of Chemical Enterprise

With the development of society, environmental issues become more critical. As the largest manufacturer of chemical pollution, environmental issues is particularly prominent。With the rapid development of chemical industry, environmental pollution is becoming increasingly urgent. Environmental issues has become a business strategy to the company. On the one hand, we must increase the environmental costs to produce products that meet the needs of society; the other hand, in pursuit of the interests of enterprises need to control the environment of their costs. At present, the research of the environment cost is mostly in accounting, the control of research is few, and the operability is not very strong. The authors review and collate existing literature,and appropriate use of accounting, management science knowledge, and link environmental cost accounting and control.the authors hope that, through a combination of internal and external analysis, internal and external environment analysis and comparison of cost control, the introduction of an expansion of the environmental costs of control concepts. At the same time standing in chemical enterprise environmental cost management perspective, to build chemical environmental cost management system, environmental costs of chemical enterprises accounting, control and environmental cost management model focus on. Business environment through the chemical study of cost management, strengthen the enterprise and its members of the environmental cost control awareness of the necessity and urgency to improve the management of chemical philosophy, and to improve the control mode, so that chemical companies in the realization of economic benefits at the same time, to achieve environmental benefits and social benefits. Articles divided into six parts, a brief summary:PartⅠ:First, starting from the definition of environmental costs, environmental costs recognition, measurement, accounting and a series of methods derived cost information at all stages and thus have a clear understanding of environmental costs, but also on the back features the integration of new ideas a basis.PartⅡ:According to the previous definition of confirmation of environmental costs and features of analysis, to present its unpredictability, continuity, internal sexual and other new ideas, we also summarize the many chemical characteristics of the environmental costs.PartⅢ:The environmental costs of China’s inadequate control point perspective, from the inherent limitations to the process control, as well as the standard system, the lack of such analysis.PartⅣ:learn from Japan, the EU foreign environmental costs of control.PartⅤ:cost control through domestic environmental analysis and external environmental costs under control, learn from China’s chemical control mode proposed by the optimization tips. Specifically, the authors through the aforementioned analysis, standing on the angle of group control the management of green ERP model, the environmental costs reporting model, as well as Total Binding Mode of feasible proposals.Part VI:Finally, control of environmental costs through the unit analysis of the data, simply make a viable control design and analysis.The purpose of writing the article chemical enterprise by the expectation that all kinds of information on the environmental costs of the basic analysis, using a certain method, the formation of the environmental costs of all the factors that control in order to meet environmental regulatory requirements and enterprise for sustainable development, and thus to achieve environmental benefits and economic efficiency of enterprises the best dual purpose.In this paper, drawing on existing achievements, which incorporates some of their own ideas, their innovations is mainly reflected in:First, the concept of innovative features. The control of various sectors to assess the situation, from the combination of financial and management to propose new measurement methods. Second, model design innovation. Environmental cost accounting and control of organic combination of cost control environment, put forward a green ERP model, improve the environmental costs of chemical control.