Study On Enterprises’ Environmental Cost Management From The Perspective Of Energy Saving And Emission Reduction

The progress of the industrial civilization has been made at the cost of the massivedemand on ecological resources, due to which the environment has borne a great deal ofpressure. Human beings are bound to pay heavily for their endless demand andoverexploitation on the environment. As an important participant of social life,enterprises undertake promoting social economical development; however it also poses aserious threat to the environment. Based on “the sustainable development”,“low-carbon”and “the green economy” concept, it is necessary for enterprises to pay more attention toenergy saving, emission reduction, environmental cost etc. for the sake of sustainabledevelopmentThis thesis aims at seeking a reasonable environmental cost management modelfrom the point of energy saving and emission reduction. It consists of five parts. The firstchapter introduces background information, meaning,train of thoughts and methods ofthe study. The second part i.e chapter two is focuses on the theocratical basis ofenvironmental accounting, environmental cost management. The third part includingchapter three and chapter four. They are the key part of the thesis. Chapter three focuseson the theocratical basis of the case study. Chapter four analyzes the environmental costmanagement model of XX company based on the theories of chapter three. There arefour points which have impact on environmental cost management performanceevaluation:(1)Whether enterprises have a sense of energy saving and emission reductionand environmental cost management;(2)Whether enterprises set up a special agency toprovide strong support for the environmental cost management;(3)Whether enterprisesare dedicated to environmental cost accounting in order to obtain quantitative data andcontrol environmental costs;(4)Whether the enterprises are motivated to further improvethe environmental cost management through disclosure of environmental managementand environmental cost management performance evaluation. And provides possiblesolutions to its existing problems. The last part is the summary of the thesis.This thesis analyzes enterprises’ environmental cost management from theperspective of energy saving and emission reduction. The use of material flow costmanagement and life circle approach makes the analysis more feasible and purposeful.But considering the operating cost and benefit of the environmental cost management, it needs further study to know how enterprises could balance the environmental costmanagement with a better ratio of cost to performance.