The Design And Application Research On The Model Of Enterprises Environmental Cost Management

For thousands of years, in the process of influencing and altering nature as well as building their society, human beings keep interacting with environment and thus have caused series of environmental problems. Till now, the known environmental problems that seriously threaten human beings have penetrated into many aspects of people's life. It is of top priority and unavoidable to attach importance to environmental problems and speed up their research. Because environmental problems are closely related to the production activities of enterprises, it is critical to consider environmental governance from the angle of enterprises. Besides, the research on enterprises environmental cost management ought to be oriented to enterprises. However, a targeted research on enterprises environmental cost management has not been conducted, which makes the analysis and investigation in the field necessary and urge.The article is designed to set up environmental cost management model for enterprises and explore its application. Based on the definition of enterprises cost management, and environment factors, environmental cost management can be defined as a series of well-organized and systematic management such as forecasting, planning, decision-making, accounting, analyzing, and assessing environmental cost incurring in production activities of a given enterprise. The target of the cost management is to inspire people to cut environmental cost reasonably and finally to achieve the highest economic and environmental profits with the lowest environmental cost. Considering the fact that environmental cost management is actually simultaneous with the incurrence of cost, the article does not follow the traditional pattern of cost management. Instead, it is plotted in accordance with the formation of cost in different production and management stages, where specific organizational management methods are employed to study the cost management. As a result, the environmental cost of enterprises are redefined and reclassified, and then based on the actual production and management procedures, enterprise environmental cost management is assorted into four stages: planning, preparation, production, and post-production. Thus a new model of environmental cost management is formed. In sum, the article presents a modern cost management model combining with traditional and fundamental theory. Furthermore, the model is applied into the circumstances of thermal power enterprises in a manner of combining theory with practice and thus fills the blank of the field.