Research In The Environmental Cost Management Of Manufacturing Corporations Under The Framework Of ERP System

Implementing the environmental cost management is the inevitable choice for modern enterprises to obtain the competitive advantage, break the green barrier of trade. With the consumption of world resources, exhaustion of the energy, such a choice will become the common choice of the world. The ripe theory of environmental cost management becomes the effective foundation of implementing of the environmental cost management of enterprises, so the environmental theory has already become the focus that the world has studied. Meanwhile, the powerful function in enterprises management activities of ERP system has already been approved by the world, and the management efficiency of enterprises got great enhancement with success implementing of ERP system. The combination of environmental cost management and ERP system, will make enterprises more effective in the environmental cost management activity, make greater benefit.In this paper, first, studies the environmental cost accounting of manufacturing corporations in terms of cost management. Because of the particularity of the environmental cost, the research of accounting is relatively difficult, so this paper has taken the lead in adopting activity-based costing (ABC) to carry on the distribution of the environmental cost. Based on the accounting of environmental cost, this paper studies on the appraising of the enterprise activity's impact on environment with the method of clean production analysis, andresearches on the environmental cost-effective analysis of cleaner production. Second, in the research environmental cost control, this paper has put forward a kind method of the environmental cost controls, that's, one method of environmental value chain combining with Life-Cycle Analysis. This is a initiative kind of environmental cost controls method, in which the idea of life-cycle makes enterprises examine the production process and the whole value chain of their products, and this method can help enterprises reduce the environmental cost, establish environmental protection image, strengthen the competition advantages.Based on the study of the theory of environmental cost management, this paper studies the prototype concept of the environmental cost management of ERP system, and analyses the process of ERP system including the environmental cost management. The introduce of environmental cost into ERP system must bring new idea and method for the environmental cost management of enterprises, and points out a direction for the future development of ERP system.