The Research Of Enterprise Environmental Cost Management Method Based On Analytic Hierarchy Structure

Facing day by day serious environmental question, the people who are reconsidering the traditional development pattern realize the most important reasons of environmental pollution is enterprise's production management. Enterprises must carry on environmental costs which are due to the environment load of the consumption to the natural resource and the rejected environment emissions; at the same time, enterprises thinking about their own development intrinsic need, expect the implementation environment cost management which provides the basis to the enterprise environment cost fund investment and the environment cost investment effect analysis, and which makes decision for the environmental protection and the cost control for business management level. First, this article in summarizes the research of domestic and foreign with the environment cost related concept classification and management method, through the comparative analysis, obtains the characteristic of the environment cost concept be defied various and the classification respectively different, there are many environment cost management methods which were used arbitrarily. My paper is ready to make the definition to the environment cost the concept and the classification and construct the enterprise environment cost management method which drew up the analytic hierarchy management angle of before the matter, in the matter, after the matter. Second, standing in management accounting's angle, this paper makes the definition and the classification to the environment cost based on the analytic hierarchy management level of before the matter, in the matter, after the matter. At the same time, this paper constructed the enterprise environment cost management analytic hierarchy structure, manifested the lamination thought, carried on the enterprise environment cost management as the superintendent the premise; The analytic hierarchy process have the superiority of qualitative and quantitative, which happen to be same with the idea of qualitative and quantitative to the environment cost management, so this paper determined to choose the analytic hierarchy process to solute enterprise environment cost management question, and introduced the analytic hierarchy process and selects the reason analysis; And the paper discussed application steps of the enterprise environment cost management method based on the analytic hierarchy structure, divides into the establishment environment cost management analytic hierarchy structure, the structural environment cost management judgment matrix, calculates various levels target weight, the analysis the investment standard of environment cost fund, the computation environment cost function coefficient, the computation the present environment cost coefficient, the computation and analysis environment cost value coefficient, the analysis environment cost synthesis management present situation, proposed the countermeasure and suggested, among, a value coefficient judgment minute situation considered also has manifested the lamination thought. Finally, from the green idea, the management mechanism and the organizations and agencies, the persistent effect inner dynamics, environment cost management information technology system aspects and so on carries on the elaboration, the analysis how enterprise should implement environment cost management method based on the analytic hierarchy structure.