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Circular Economy Value Chain Of Enterprise Environment Cost Measurement Research

Posted on:2015-08-07Degree:MasterType:Thesis
Country:ChinaCandidate:B FuFull Text:PDF
GTID:2309330431970531Subject:Accounting
Abstract/Summary:PDF Full Text Request
Humans wreak havoc on natural resources exploitation, make people live in serious destruction of environment. Then it presents a trend of increasing exponentially of dominant and recessive cost. Circular economy is a product of the Ages. It wants to achieve a goal which presents coordinate, comprehensive and sustainable development of social economic environment and ecological environment with a special focus on implementation in the development of social economy for the biggest efforts to do a win-win goal of environmental protection. Recycling economy is a kind of a new economic development model that has an application value. And it finds the way out for sustainable development strategy in China. Environmental factors become a cost with the new model. And the model also makes environmental factors become one part of value management system. With this method, the raditional value chain not only has a new meaning but also has a transformation of circular economy value. At the same time, we need help from government, enterprises, citizens and any other people so that we can achieve the goal of environmental protection. With the support of government, enterprise should adjust the strategy of environment cost management constantly and do a comprehensive measurement of environmental cost internally and externally. Environment cost is the core of the enterprise environment cost management link. An effective and comprehensive measurement of environmental cost is very helpful for enterprise. It can provide reliable cost information for operators and managers and then instruct enterprise in the area of management. So the expected development strategy can come true. Also it fulfills the need of investment decision and cost control with the development of market.Firstly, This article elaborated the paper some related contents, such as the research background, domestic and foreign literature, research method. Secondly, analyze the theory of circular economy value chain and enterprise environment cost measurement, and summarizes the relationship between the two, which is the implicit and rely on the circular economy valued chain and enterprise environment cost. The core of the paper is reasonable design for the measurement frame of enterprise environment cost from enterprise circular economy internal and external valued management by input-output pattern combine with costing dimensional, which is trying to establish external valued chain environment cost measurement and method of internal circular economy environment cost. The paper is researching the enterprise environment cost measurement, which is beneficial to provide the reliable information for administrator, to achieve enterprise desired development strategy, to meet the goal of investment strategy and cost control during the market development, but also provide the reference for investor. In the academic field, helps improve the environmental cost management theory of microscopic fields, strengthen environmental cost measurement aspects of scientific rationality and decision-relevant. Obviously, this study reflects great value during some theoretical significance and practical significance.
Keywords/Search Tags:Circular Economy, Value Chain, Coal and Electric Enterprises, Environmental CostsMeasurement
PDF Full Text Request
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