Study On The Environmental Cost Management Based On The Cleaner Production Theory

With the rapid developing economies, environmental issues are increasingly becoming a major constraining factor of social progress. Traditional modes of production which achieve economic growth of the number by means of the high-intensity exploitation of resources and the extensive use, seek economic development at the expense of the environment and resources. So human proposed a new mode of production—cleaner production—on the basis of comprehensive summing up experiences and lessons. The core idea of the cleaner production is to optimize efficiency of natural resources, environmental efficiency and economic efficiency. Comparing with the traditional mode of production, the cleaner production is still seeking to maximize economic efficiency, but there are two preconditions: First, it is reasonable to use natural resources and the other is not more than the ecological environment purification capacity and carrying capacity. However, the traditional cost management is based on the establishment of the traditional modes of production and is not covered by the two prerequisite conditions, therefore the traditional cost management can not meet the requirements of the cleaner production. In the cleaner production mode, the goal of the environmental cost management is to balance the relations among environmental costs, environmental effects and economic efficiency and achieve the best possible environmental effects and economic benefits with minimal environmental cost. In the cleaner production mode, the environmental cost management uses the mode of the life cycle management, which is based on the various stages of environmental protection and eliminates the burden on the environment in the production as much as possible. In the cleaner production mode, the environmental cost management use the methods of the Life-Cycle Cost and the Life-Cycle Cost Analysis, improve the ABC (activity-based cost) method, combine the ABC method with the Life-Cycle Cost to the ABC method based on the LCC, make up for the defects of the ABC which doesn't consider the environment into the future .