Research On Enterprise Environmental Cost Control Based On Product Life Cycle

With the development of China's national economy and the improvement of people's material standard of living,more and more people begin to pay attention to environmental protection issues,and the Chinese government has also increased the intensity of environmental protection.On January 1st,2015,China began to implement the new "Environmental Protection Law",which is the first amendment since the implementation of the environmental protection law in 1989.The revised environmental protection law clarifies the specific responsibilities of enterprises for ecological environment and increases the penalties for violating environmental laws and regulations.On November 14 th,2018,our country also released by the Environmental Protection Tax Law of the People's Republic of China,to the enterprise to the environment the excessive discharge of pollutants to collect environmental protection tax,accordingly the paper industry as a heavy pollution industry,its production and operation process will have a negative impact to the environment,so it is particularly important to cost control on the environment.As the main force to promote the development of China's national economy,paper industry has made some achievements in environmental cost control under the pressure of China's environmental protection policies and the supervision of the public.This paper studies the environmental cost control of papermaking enterprises.Firstly,the paper introduces the research background and significance of the paper,and then reviews and summarizes the domestic and foreign literature from the perspectives of environmental cost definition,environmental cost measurement and environmental cost control.Secondly,on the basis of defining relevant concepts of environmental cost control,the paper analyzes the status quo of environmental cost control in the paper industry,and finds out the deficiencies of the paper industry in environmental cost control at present.Then the specific analysis of the case company is A company environmental cost control present situation,from the analysis of A company's production process,environmental cost control measures and the effect of environmental cost,analyze the environmental cost control problems of A company,the study found that A company at this stage and imperfect environmental cost control system is the cause of the problem;Then,it proposes to reconstruct the environmental cost control system based on the life cycle,and carry out the environmental cost control work before,during and after respectively.The specific measures include the establishment of environmental responsibility center,strengthening of clean production,ABC accounting and the construction of accountability mechanism.Finally,some Suggestions are put forward to ensure the operation of the system,so as to improve the environmental cost control ability of company A.The research conclusions of this paper are as follows: first,the paper industry should improve the awareness of environmental cost control,improve the environmental cost control system,be conducive to the realization of environmental cost control objectives;Second,the construction of enterprise green culture,full participation is an important guarantee for the development of environmental cost management;Third,enterprises should carry out environmental cost control activities from the perspective of environmental life cycle in the whole process from three aspects: before,during and after.At the present stage,there are few case studies on the environmental cost control of the paper industry.Through the analysis of company A,it can serve as A certain reference for the paper industry enterprises with little difference in scale effect to carry out environmental cost control activities.