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Research On The Application Of Product Life Cycle Cost In The Environmental Cost Management Of HE Group

Posted on:2019-08-04Degree:MasterType:Thesis
Country:ChinaCandidate:Q HuangFull Text:PDF
GTID:2439330548478176Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the context of the rapid growth of domestic economic development,environmental pollution and environmental damage emerge in an endless stream.The public has paid more attention to it.People are becoming more and more aware of the importance of sustainable development.However,many enterprises tend to realize their own economic interests in the process of operation and development.Environmental issues are blind.In view of the serious threat that the domestic economic and social development is facing the serious threat of environmental pollution and lack of energy,it is imminent to adhere to the road of green and clean and efficient sustainable development.At present,the society has given priority to environmental problems.Enterprises have begun to consider environmental factors when they are engaged in production and operation and cost accounting.Under the situation of modern economic development,the past kind of environmental accounting cost accounting has gradually exposed some limitations and one-sided.In order to meet the needs of modern economic development,we need to explore a new kind of environmental cost method,and environmental cost management based on the theory of product life cycle cost is a kind of environmental cost management.The scientific green management method will bring certain economic benefits to enterprises and open up a new situation for the environmental cost management of enterprises.This paper is divided into six parts.First,it expounds the background and significance of the study,summarizes the research results of environmental cost at home and abroad,and then summarizes the theoretical basis of the environmental cost and the life cycle cost of the product,and introduces the theory of the product life cycle cost in the time of accounting for the environmental cost,from its broad sense.From the point of view,the product life activities are divided into five stages,which are the design stage,the procurement stage,the production stage,the marketing stage and the recycling stage,which are supported by it.At the same time,with the cooperation of relevant theories,it lays a solid foundation for the in-depth study of the paper.The HE group is the key research object,the environmental cost management and the existing problems are analyzed.The practical significance of the environmental cost based on the product life cycle cost is demonstrated by the relevant theory,and the feasibility of the environmental cost of the product life cycle cost is verified..The product life cycle cost theory is introduced into the environmental cost accounting,and the environmental cost management in every stage of the product production and management is deeply analyzed.The environmental cost of the product is fully reflected in the cost of the product.On the one hand,the environmental cost is compensated.On the other hand,the environmental cost can be scientifically and reasonably managed and supervised.In order to rationalize the utilization of natural resources and energy,the implementation of environmental cost management will help enterprises to achieve sustainable development,reduce the environmental risks of enterprises,promote economic benefits,realize economic benefits and promote environmental benefits.
Keywords/Search Tags:Product life cycle cost, environmental cost management, cost management
PDF Full Text Request
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