PLC-Based Environmental Cost Management

With the rapid economical development and continuous growth of population, depletion of natural resources and environmental pollution are becoming increasingly serious. It has become an important research topic that how an enterprise can effectively carry out the environmental cost management. The serious impact of production and business activities that enterprises have on the environment has been recognized. Under the pressures of the government, society and self-development, enterprises have to bear the responsibility of the environmental protection; and environmental cost management has become an important part of business management.For a long time, enterprises only focus on maximizing economic interests. During the process of designing, manufacturing, sellings recalling products and disposing wastes, they only consider the economic costs and economic interests with little regard for environmental factors. In other words, the traditional cost management does not include the environmental cost management. With the increasingly serious environmental deterioration and pollution, strengthening environmental protection and rational utilizing natural resources has become a human consensus. In order to obtain sustainable competitive advantage and achieve a win-win situation of economical and social effect ultimately, enterprises must imply the thought of PLC (Product Life Cycle) to the environmental cost managementCombined with the thought of PLC, this thesis mainly discusses some problems about environmental cost management based on extensive review of literature and references at home and abroad. The full text contains six parts. The first part describes the background and significance of the topic and elaborates all kinds of domestic and foreign theory, progress and practice related to enterprise’s environment cost management objectively; The second part summarizes the basic principle of environment cost based on PLC, such as environmental cost management theory, life cycle cost theory etc.; The third part analyzes the accounting of the environment cost based on PLC, including the recognition, measurement, accumulation, distribution and disclosure; The fourth part elaborates the environmental cost managements that are taken at the different stages of product life cycle in detail, like eco-design, green procurement, clean production, green marketing and waste to treasure; The fifth part uses a case of a paper company and analyze its content of the environmental cost management; The sixth part draws conclusions and makes recommendations about the environmental cost management.