Research On Enterprise Environmental Cost Management Based On Product Life Cycle

Since the 13 th Five-Year Plan,social and economic development has changed from highspeed growth to high-quality development,which also puts forward new requirements for the development of high-pollution industries.Ecological economy and green economy have become the goals pursued in the new era.Under this background,China’s environmental protection policy is gradually stricter.However,domestic dye production relies on traditional technology for a long time,resulting in high pollution,high energy consumption and high emissions.Environmental pollution is very serious,and the traditional terminal management has been difficult to solve the environmental pollution problem.With the increasingly strict requirements of market environmental protection,some large dye enterprises due to environmental problems lead to stagnation of development,or even forced to withdraw from the market.Since 2013,dozens of dye companies have been shut down.The continuous improvement of the threshold of access to the dye industry has brought a severe test to the environmental protection of dye enterprises.If they do not invest in environmental protection,they will be eliminated.And environmental protection input is not a small number,most small enterprises can not afford,dye enterprises face a dilemma.Therefore,it is of great significance to choose appropriate methods to manage the environmental cost of the dye industry.This paper adopts literature research method and case analysis method to study the environmental cost management of the dye industry.On the basis of literature review and related theories,the classification,scope and accounting content of environmental cost under the product life cycle method are clarified.At the same time,the product life cycle is divided into four stages: r&d and design,material procurement,product production and waste recovery and disposal.Based on the product life cycle method,this paper conducts a case study on the environmental cost management in each stage of Longsheng Company.Firstly,the collected environmental cost data of Longsheng Company are divided into two aspects for analysis.On the one hand,according to the stage division of product life cycle theory,environmental cost is collected into each stage of life cycle.After analysis,it is found that Longsheng company mainly focuses on the input of environmental prevention cost in the early stage.Although it reduces the environmental maintenance cost and environmental loss cost in the later stage to a certain extent,the input income of environmental prevention cost in the early stage is very little.On the other hand,using activity-based costing,from the perspective of environmental operations,the environmental cost is reasonably divided into longsheng’s products.Through the comparative analysis of the environmental cost data of each product,it is found that the product with the highest environmental cost of Longsheng company is dye,and the operation with high environmental cost is staff salary and clean production technology research and development.Then through the combination of these two aspects,the analysis of the following conclusions and suggestions: it is very necessary for dye enterprises to invest in environmental protection,but it is particularly important to choose the appropriate environmental cost management methods,otherwise,too high investment in environmental protection not only little benefit,may be counterproductive.At the same time,the traditional environmental cost accounting method has been unable to adapt to the status of dye enterprises,the need to adopt a new accounting method to calculate the environmental cost of enterprises,so as to better environmental cost management.There are few case studies on environmental cost management of the dye industry.The analysis of environmental cost management of Longsheng Company can provide some reference for dye enterprises to choose environmental cost management methods.At the same time,by introducing activity-based costing to calculate environmental cost,it can open a new idea for dye enterprises to change the traditional accounting method.