Based On The Environmental Costs Of Product Life Cycle Management Research

With the continuous development of social productive forces, people enjoy the wealth of scientific and technological achievements, at the same time, also face severe environmental pollution problems. Because of the rapid growth of population, energy issues have become increasingly serious. Facing of a large number of pressure to survive, people have recognized the importance of environmental protection and have researched environmental issues as an important subject areas. In modern economic activities, production and business activities of enterprises is one of the main reasons for the deteriorating environment and take most serious harm to environmental. Under the supervision of the government and the community, enterprises are also more and more to consider the impact of production and business activities on the environment for their own development needs. How to better control the cost of the environment has become an important research topic.For a long time, production and business activities of enterprises are purely pursue commercial interests as a starting point, little consideration of the production activities to generate what kind of impact on the environment with bring profits for business. Whether it is in the product design and development, manufacturing, sales, use or disposal stage, enterprises seek maximum benefits for the ultimate goal, ignore the serious damage to the natural environment. With the aggravating environmental damage, environmental issues has become increasingly prominent, people come to realize the need to protect the environment and have begun to examine how to reduce damage to the environment as little as possible. For enterprises, to achieve long-term sustainable development and achieve economic and environmental benefits of the dual optimal, must be scientific and rational control environmental costs in the process of production and operation, and manage environmental costs in the whole process of product life cycle.On the basis of the dynamic of domestic and international environmental cost management, this thesis investigates a series questiones of environmental cost management combined with the product life cycle. This thesis defines the environment costs, analyzes and compares the moderns of business environmental cost accounting, discourses the objectives of the environmental cost management and the influencing factors for environmental of the product life cycle stages. Then this thesis builds environment cost management system that contains four aspects of accounting, decision-making, controlling and evaluation based on life cycle, combines with the Analytic Hierarchy Process and TOPSIS theory to building environmental cost management decision-making model, and uses of the Balanced Scorecard to evaluate the effectiveness of environmental management. Finally this thesis chooses Shandong Taishan Iron and Steel Group as a case, analyzes its status and problems of environmental cost management, elaborates the effect of application of the decision-making model and puts forward proposal.