Corporate Environmental Cost Management

The industrial society saw careless discharge of pollutants. As a result, the environment has been degrading. And the proposal of sustainable development theory has made more people concern environmental issues and environmental rules became more rigorous, so enterprises are faced more environmental risk .Under the multiple pressures from government, community and self-development, enterprises had to bring manufacture influence into their constant management. And so environmental cost has a more and more impact on enterprise operation. How to control enterprise environmental cost effectively has become a rising research issue. The study on environment cost control and management is a little insufficient because of lag of domestic researches and the stress point of theory concept analysis, which has provided tremendous research space for this paper.The paper studied the connotation of enterprise environment cost, a through process control method of enterprise environment cost, enterprise environment cost management method based on environment quality cost on the base of analyzing some related research stuff home and abroad applying contrast analysis approach, deduction approach and induce approach, etc. The study results are as following: firstly, rebounding the study contents of enterprise environment cost on the base of analyzing and summarizing domestic and abroad achievement, presenting the corresponding definition, and a new classification of environment cost management; secondly, constructing a environment cost control system of through process, the paper promoted a through control idea based on three stages of pre-control, process control and post control, utilized ecology designation, cleanliness production, pollution area integrated disposal approaches to control the whole process, and built a special responsibility center of environment cost forming a whole control system for environment cost. Thirdly, a management model of enterprise environment cost based on environment quality cost was present referring to the idea of total quality management (TQM), breaking a new path for enterprises' carrying out environment cost management. The paper promoted the emphases and orientation for farther study on the subject.