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Research On Environmental Cost Management Under Product Life Cycle Cost Method

Posted on:2021-01-03Degree:MasterType:Thesis
Country:ChinaCandidate:M J LvFull Text:PDF
GTID:2381330605958437Subject:Accounting
Abstract/Summary:PDF Full Text Request
The development of human society cannot exist independently of the natural supply.Under the background of the concept of sustainable development and the construction of ecological civilization,China,as a manufacturing country,urgently needs to change the development model that sacrifices the environment in exchange for economic benefits.As the creator of social economy,enterprises should fulfill their social responsibilities and pay attention to environmental issues while creating economic value.While enterprises assume environmental responsibility,they will inevitably bring extra environmental cost to the enterprise.How to scientifically manage the environmental cost of the enterprise,so as to optimize the environmental and economic benefits is a problem that deserves attention.In the past,companies only paid attention to the impact of the production stage on the environment in environmental cost management.This kind of "pollution first,governance later" management concept can no longer adapt to the development of the enterprise.Therefore,a more scientific environmental cost management needs to be explored method.Based on this,this article uses the product life cycle cost theory,takes Qingdao Haier Company as the research object,calculates and analyzes its environmental costs,and puts forward practical suggestions based on the specific problems existing in Qingdao Haier Company's environmental cost management,hoping to helpEnterprises better manage environmental costs.The thesis adopts the methods of theoretical analysis and case analysis,defines the concept and scope of environmental costs,and summarizes the current status of environmental cost management at home and abroad.The application is described.The case analysis part is based on the real environmental cost data of Qingdao Haier Company,and the collected environmental cost data is calculated based on the idea of ??product life cycle cost method to analyze the composition of environmental cost.Abandon traditional enterprises in environmental cost management and only focus on the environmental cost management of the production stage.From the five stages of product development and design,green procurement,cleaner production,green marketing and waste recycling,the existing environmental cost management of Qingdao Haier Company Analyze the situation,find the current problems in environmental cost management,and put forward some perfect suggestions for its shortcomings to help companies better manage environmental costs in the future.It is hoped that through the case study of Qingdao Haier Company,in the future environmental cost management,more companies should not only pay attention to the environmental costs incurred in the production stage,but should also pay attention to all environmental costs in the process of the product life cycle of the enterprise,so that the companywill become more scientific Comprehensively manage environmental costs.
Keywords/Search Tags:Product Life Cycle Costing, Environmental cost management, Qingdao Haier
PDF Full Text Request
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