Research On Corporate Environmental Cost Management Based On Product Life Cycle

With the rapid development of Chinese economy, the improving level of science and technology, the international influence of China has increasingly deepened, become the pioneers of the material life but also the world's leading superpower. However, the development of human material civilization and spiritual civilization are all at the expense of the survival of the global environment, the environment pressure is forcing every countries to take measures to adapt to the current ecological status. On December 26, 2015, Chinese Communist Party Central Committee at its eighteenth plenary meeting of the Fifth adopted the "thirteen five" plan, it is the first time to write the "strengthen ecological civilization construction" into the five-year planning, environmental issues will be lead to the high level of development of the country. Reasons of environmental pollution problem are complicated,but one of the main reasons can not be ignored is the development of enterprises producing which damage to the environment. Enterprise is the carrier of social development, gradually become the main body of social environmental responsibility. Enterprises should take the initiative to improve their sense of responsibility, take action to carry on the environmental protection work, forming scientific environmental protection mechanisms which control the sources and manage the process and value the punishment, take efforts to maintain social image and promote human harmony and progress.Combination of environmental issues and corporate responsibility, in this paper, under the perspective of product life cycle environmental cost management, aims to analyze how firms improve their environmental protection ability from the management level, reversing ecological destruction. First of all, the author analyzed domestic and international situation and detailed description of the theoretical basis of the environmental cost management,including environmental cost related enterprise externality theory and the theory of environmental ethics. Secondly, from the perspective of environmental cost management, the author took a questionnaire survey for 70 enterprises in Shandong province, summed up the enterprise environment cost management present situation through the empirical analysis,found the environmental protection consciousness of enterprise is poorer, environmental cost is less. At the same time, the author analyzed the four major factors influencing the enterprise environmental spending according the questionnaire data, they are the environmental protection consciousness, environmental protection revenue and complexity of business processes, enterprise environmental information disclosure way, It provides a realistic basis in the future for the enterprise environment cost management. Again, by comparing thetraditional and modern environmental cost management pattern, this article put forward the the rationality and validity of product life cycle method for the environmental cost management, and builded the angle under the environment of the product life cycle cost management model. Along the main line which the whole process of implementation of environmental management in the practical work, the author studied the management process from the aspect of environmental cost accounting treatment(including confirmation,calculation, measurement and disclosure of information), decision-making and control.Finally, combining with the actual case of Shandong Yanzhou coal corporation,introduced the company carried out the environmental cost management from the perspective of product life cycle, detailing the environmental protection measures in the four phases in accordance with the life cycle of the coal, it is coal mining and processing, sales of coal and coal goaf. Combined the theory and the specific enterprise, the environmental cost management based on product life cycle is proved practical.