Research On Environmental Cost Management Improvement Of Packaging Company H

In recent years,with the continuous development of China’s economy and the continuous expansion of enterprise scale,the ecological environment pollution problem has gradually become prominent,and the occurrence of environmental costs is inevitable.As long as the production and operation activities or other matters of the enterprise have an impact on the environment and damage,the enterprise must bear the responsibility for this,and this will ultimately affect the business results of the enterprise.At the same time,many theoretical and practical research results also pointed out that in order to better manage the planning,quality and technology which are related to environment,enterprises are more and more inclined to take environmental cost management as a means of planning capital related to environment,and some enterprises have separately taken professional methods to manage environmental costs.Meanwhile,in many enterprise case studies,the environmental costs management of printing and packaging industry is still blank,and printing and packaging industry is also the representative of the pollution industry,so it is necessary to carry out more perfect environmental costs management.According to the above background,based on the theory of sustainable development,the theory of corporate social responsibility,the theory of costs motivation and the theory of activity chain,this paper selects packaging Company H,the leading enterprise in the region,as a case company,uses the methods of literature research,case study and qualitative and quantitative analysis to conduct in-depth enterprise investigation,and it is found that the environmental costs management of the company has some problems,such as the limitation of environmental costs prediction and planning scope,inaccurate accounting,lack of decision-making relevance in analysis,and poor management evaluation effect.On this basis,this paper introduces activity-based costs management method.First of all,the company’s environmental activity-based costs management system is designed,the company environmental costs confirmation,measurement and classification are standardized,combined with the activity-based costing method to optimize the accounting of environmental costs.Secondly,according to the idea of activity-based costs management,the environmental costs management is divided into three stages which are ex-ante,interim,ex-post in the process of costs-generation,to provide suggestions for the environmental costs management of the company and to promote the coordinated management of environmental costs and improve the process supervision of all departments within the enterprise.Finally,the paper puts forward the targeted safeguard measures to ensure the implementation of the above-mentioned improvement.The above analysis and methods are helpful to the more comprehensive planning and prediction of environmental costs,more detailed accounting of environmental costs,multi-angle control of environmental costs,more comprehensive analysis of environmental costs and more scientific evaluation of environmental costs management.At the same time,the environmental costs management method proposed in this paper can also provide reference for printing and packaging enterprises who also pursue green economy,green intelligent manufacturing and green packaging.