Research On The Environmental Cost Control Ofproduct Life Cycle

How to integrate the “sustainable development” into the daily operation process of the enterprise,reduce the related environmental costs,make the enterprise profitable,and then improve the internal motivation of the enterprise for sustainable development is a big problem.Based on this perspective,this paper proposes a product life cycle environmental cost control design based on the analysis of the current situation of S enterprise environmental cost control,which is intended to provide a reference for S enterprises to reduce environmental costs.Firstly,paper sorts out the production and operation situation of S enterprise and the status of environmental control,analyzes that there are four problems in environmental cost control of S enterprise: environmental cost accounting is not comprehensive,environmental cost control is narrow,and inter-departmental existence exists.The phenomenon of environmental cost transfer and lack of cooperation,lack of in-depth cooperation between enterprises to coordinate control of environmental costs.Secondly,based on the characteristics of S enterprise,this paper proposes the environmental cost accounting design and environmental cost control design based on the product life cycle.Environmental cost accounting design,as the basis of control,paper collects the environmental cost content and data of the 2017 S enterprise product life cycle,discusses its confirmation and measurement methods,and uses the activity-based costing method to calculate the environmental cost of the whole life cycle.The data is distributed to the main products of the enterprise,and the more accurate environmental cost data is obtained,and the data is analyzed.The environmental cost control design is aimed at the environmental cost of the product life cycle,using internal enterprise synergy and cross-enterprise synergy control means,through the internal and internal enterprises and upstream and downstream companies and even competitors to achieve synergy in some aspects,to control products The entire life cycle environmental costs,the purpose of improving environmental performance.The conclusion of this paper is that the improved environmental cost control design can solve the four problems existing in the current environmental cost control of S enterprises,which can help S enterprises control environmental costs and significantly improve the internal motivation of S enterprises' sustainable development.