Research On Environmental Cost Management Based On The View Of Value Chain

The situation of environment and resource becomes increasingly grim for economic development,under the constraint of environmental regulations from the outside world, enterprises have taken muchmore environmental cost and environmental risk. On the enterprises’ production operation, the traditionalof "End-of-Pipe Control" on environmental cost management clearly can not suit current developmentsituation. The effective management on environmental cost becomes one of enterprises’ sustainabledevelopment strategy. Therefore, this paper attempts to break the isolation of the traditional method ofenvironmental cost management, combining with the value chain of strategic cost management, takes anin-depth research of environmental cost management, to make more certain significance both in theory andpractice.This paper firstly declares theory related on Value Chain and Environmental Cost Management, thenintroduces a new perspective on environmental cost management which based on Value Chain. Secondly,starting with the view of Value Chain, designs the procedures on environmental cost management, definesabout the aim of environmental cost management, the determination and analysis of enterprises’ valuechain, and the planning of tactics on environmental cost. Finally based on enterprises’ internal value chain,whole industry value chain and competition opponent value chain, starts on environmental costmanagement content for further analysis: including in the internal value chain, the analysis on enterprises’products design stage, procurement stage, production stage, marketing stage and waste abandoned stageand so on, especially the analysis on the cost motivation, building some environmental evaluationindicators for enterprises’ environmental cost management effect evaluation, and matching with enterprises’internal value chain of five stages corresponding made ecological design, green procurement, cleanerproduction, and Green marketing and resources of waste, to make the effective implementationenvironmental production mode of policy and the specific implementation measures; in industry valuechain, the main research chiefly centre on enterprises’ upstream suppliers and downstream vendors andcustomers of strategy relationship, study on corresponding of enterprise object for evaluation and theclassification management, while made some strategy management of implementation programme; incompetition opponent value chain in the main from target competition opponent of select and for target competition opponent of specific analysis steps for detailed set out.Through researching on environmental cost management based on the view of value chain, this paperbuild a frame and basis thinking on value environmental cost management though value chain perspective,discuss the relationship to find a match point among value chain theory, products life cycle theory andenvironmental cost management theory, analysis the interactions between enterprises’ within and outsidevalue chain and environmental cost management, and point out environmental policy selections forEnterprise on full effectively of environmental cost management, eventually conclude that the perspectiveof value chain analysis is helpful to enterprises’ full awareness of environmental cost, and value chainanalysis can contribute to achieving the enterprises’ strategic management of environmental cost.