Studies On Environmental Cost Management In View Of Product Lifecycle

With the continuous growth in economy, environmental contamination becameincreasingly severe and aroused a lot of heated topics in recent years. China, as theworld s leading developing country, has assumed grave responsibilities inenvironmental protection, especially after the2009s United Nations Climate Changeconference in Copenhagen. China s "Twelfth Five-Year Plan", which was adopted bythe Fifth Conference of the Seventeenth session of the CPCCC in October,2010, hasexpressly provided the goal of carrying forward the strategic research on circulareconomic development and establishing and improving the compensation mechanism ofecological environment and natural resources. To fulfill this goal, it is essential to startwith enterprises. Enterprises are fundamental organizations of society and majorproducers of various polluters. Hence, it is incumbent upon them to harness theenvironmental pollutions. However, many enterprises don not know how to deal withthe pollutions and manage their environmental costs.The first part of this dissertation introduces the research background ofenvironmental cost management, purposes and significances of this study. It thenpresents the literature reviews on domestic and foreign theoretical research of theenvironmental cost management. The second part focuses on analyzing the currentsituation and defects of environmental cost management in China. This part alsodemonstrates the necessity of enterprises environmental cost management from theperspective of game theory. The third part divides enterprises environmental costmanagement in terms of product lifecycle. In addition, environmental cost managementmethods are formulated in accordance with the characteristics of environmental cost in various phases. For example, Ecologic Design can be applied in designing phase, GreenProcurement in purchasing stage, and Clean Manufacture in producing phase. Andaccording to the characteristics of the environmental cost in each stage of selecting thecorresponding measure to quantify the environmental cost analysis，Then set up theenvironment cost management center and processing center, environment cost,respectively, the management of environmental cost management function andoperation function, and based on the two centers for each phase of the environmentalcosts make unified management, established a model of environmental costmanagement based on product life cycle, and through the environmental costmanagement center for each phase of the environmental cost for further quantitativeanalysis, from the angles of environmental benefit and economic benefit analysis ofenvironmental cost management of the final effect; The fourth part centers on the casestudy of XP Paper Mill about its environmental cost management. Through studyingXP s environmental cost control in different stages, the feasibility of environmental costmanagement. By applying the environmental cost management, enterprises can gainboth environment benefit and economic returns. The ending part puts forward a numberof suggestions concerning the environmental cost management from the perspective ofgovernments, consumers and enterprises.