| Accompanied by the social progress,economic development and improving of the technical level,environmental problems and resource consumption are being aggravated.The environment cost increases with environmental degradation and the emergence of a series of environmental problems.In the face of such a dilemma,as the basic component of economic and social unit,how to realize sustainable development of economy and natural environment has become the focus of common concern from worldwide.How to control the environmental costs effectively has become a problem to be solved necessarily.Working to improve and perfect the study of environmental cost control system,the application of PDCA cycle theory provides an effective way.On the basis of related theories and research results reference and summary for the environmental cost control system at home and abroad,analyze and improve the enterprise environment cost control system from a new perspective of PDCA cycle theory.Introduce the enterprise environment cost based on the relevant theories,classify the environment cost and expound the related theories of enterprise environmental cost control and the theory of PDCA cycle,analyze the enterprise environment cost control present situation and the existing problems,and on this basis,combine with the characteristics of PDCA cycle theory,based on the applicability and application condition of PDCA cycle to build enterprise environmental cost control system of PDCA circulation system,which includes the target and the overall framework,environmental cost accounting and analysis system,the control decision-making and implementation system,evaluation and testing system,feedback and continuous improvement system.On this basis,apply the PDCA circulation environment cost control system in the case of enterprise,firstly,analyze the manufacturing process of the enterprise and analyze the environmental cost consumption segment,then using the method of quantitative analysis and qualitative analysis,and embed PDCA circulation to improve the control system,and feedback effect of the environment cost control and continuous improvement to verify the feasibility of the enterprise environment cost control system based on PDCA cycle.Finally,to achieve the effect of enterprise environment cost control system,put forward the efficiently safeguard measures of environmental cost control system based on PDCA cycle,including:cultivate enterprise’s environmental protection consciousness,build environment cost structure needed for the PDCA cycle control,comprehensive use of various methods of environmental cost control.In this paper,using literature analysis,qualitative and quantitative analysis,the combination of normative research and case analysis and other research methods,through the study of environmental cost control system,the PDCA cycle to strengthen the enterprise environment cost control,improve the effect of environmental cost control,reduce resource consumption,to promote enterprise sustainable development at the same time,achieve the goal of environmental protection. |