A Research Of Enterprise Environment Cost Management Based On The Product Life Cycle

As the ecological degradation becoming more and more serious, the resource depletion is a common problem that the world is facing, and it is urgent for the world to share this common obligation and responsibility. Companies, as a main part in environmental problems, should undertake the extended responsibility of producers actively and take environmental costs in life cycle into costs management. They should take environmental behaviors to change the original production of high energy consumption and high emissions strategy, optimizing the structure of environmentally friendly products, improving energy efficiency. In a word, companies should minimize the environmental damage for the entire process chain from production source to the final disposal of waste. By doing this, not only could it help companies to achieve a unified status of enterprise development strategies and environmental protection, but also be beneficial for the entire overall social and economic development, and the development of eco-civilization harmony and unity. However, how to control environmental costs from the source, and how to manage the environmental costs effectively, are the problems that companies must solve.This article will use standard research and comparative study to discuss environmental cost management from the perspective of the product life cycle. Firstly, it will introduce the research background and research goal, collate and summarize the literature review, and define the related conceptions of environmental cost management. Secondly, it will analysis the limitation of current environment cost management, present a front with a front-fed strategic thinking of the whole life-cycle environmental cost management framework for the whole process according to the inspiration of target cost for environmental cost management. Thirdly it will followed by specific measures, including: analysis factors that influence the environmental cost management in different life cycle stages of enterprise, put forward some solutions such as Eco-design, Green procurement, Clean production, Green marketing and Recycling; select the appropriate measurement method to quantify environmental costs according to the characteristics of the different stages, try to external environmental cost internalization, and it will be good to the full environmental cost information; establish an environmental cost management responsibility system, the specific Management Center is divided into environmental costs management and environmental costs processing centers, and they are given different functions, to solve the problem of environmental cost management without a subject and unclear responsibilities drawbacks, and thus to improve the effectiveness of environmental management running costs; combine with the Balanced Scorecard to evaluate the effect of environmental cost management, expand the traditional way that only concerned with the production and sale part in the business process from the life cycle thought, enrich some evaluation combine with the environmental management requests. Finally, it will give some advice from the aspects of government tax law, public environmental organizations and companies themselves in order to improve the positive environmental cost management initiatives.This article has found that the environmental costs management should be active other than active passive. The combination of target costs and product life cycle could increase companies’ positive initiative, in favor of a competitive advantage in the marketplace, and target decomposition is also beneficial to the overall responsibility of the environmental effects if it were applied to the environmental cost management. However, this research is superficial and simplistic, this management model design is also lack of cohesion of details, it hasn’t specified to a particular industry or enterprise, and it also has some difficulties in practice about the measurement of environmental costs.