Research On Environmental Cost Management Of H Steel Company Based On Product Life Cycle Theory

In recent years,China's economy has gradually shifted from "high-speed development" to "high-quality development".This change has made our country pay more attention to the development quality of various industries.In 2020,the steel industry will still be the focus of supply-side structural reforms.Faced with the continuous promulgation of national environmental protection policies,the environmental pressure on the steel industry has risen sharply.However,most companies in the steel industry still use post-control methods to manage environmental costs.If this method is used for a long time,companies will face increasingly high environmental costs.Therefore,companies need to timely adjust and change their post-event environmental cost management thinking and concepts,and further improve the environmental cost management system.This is very important for companies to achieve a win-win financial and environmental benefits and achieve long-term sustainable development goals.This article uses the product life cycle theory as the theoretical basis for environmental cost management,and can quickly find out the key nodes of environmental cost management.Carry out internal environmental cost management based on the company's strategic level to achieve high-quality and sustainable development of steel enterprises.This article uses the case study method and takes H Steel Company as the research object to conduct an in-depth study on the environmental cost management of the company's product life cycle.First,analyze the status quo of environmental cost management of H Steel Company,and point out its existing problems,including unreasonable environmental cost accounting,lack of effective environmental cost control measures,and single environmental cost performance evaluation indicators.Secondly,based on the product life cycle theory,starting from H Steel Company's R&D and design,purchasing,production and sales stages,looking for environmental cost management nodes;finally,in response to its existing problems,combined with the environmental cost management nodes of the product life cycle to conduct environmental cost management.The specific plan is as follows: First,the product life cycle theory and the activity-based costing method are combined to establish a product activity-based cost database at different stages to conduct environmental cost accounting and collection.Secondly,starting from the four stages of product life cycle R&D and design,procurement,production and sales,targeted implementation of environmental cost control.Finally,according to the SMART principle,starting from the whole process of product life,the environmental cost management assessment combining financial and non-financial indicators is carried out.So as to establish a perfect environmental cost management system,and put forward some safeguard measures for this.It is hoped that through the research on environmental cost management of H Steel Company,more companies will change the traditional concept of environmental cost management after the fact in the future environmental cost management,so that they can conduct scientific and comprehensive environmental cost management based on the whole process of the product life cycle.