PLC-Based Environmental Cost Management

With the rapid growth of global economy, people are facing increasing and nonnegligibleenergy crisis and environmental problems ever. Especially after China joined the WTO, theopportunities and challenges coexist. While having more opportunities, enterprises are alsofacing more and more challenges. People pay more attention to Sustainable development. Weconcerned about is not only the economic development but also the society and theenvironment. In order to keep their monopoly status of the word’s power and market, theWestern countries take a series of restrictive measures. They are starting building up kinds oftrade barriers one after another. Green Barriers is one of the most important trade barriers. Ifthe modern enterprises want to get competitive advantage on the market and break the greentrade barrier, they must implement the environment cost management. This thesis mainlydiscusses some problems about accounting and decision-making models of environmentalcost based on product life cycle thinking based on review of references about environmentalcost management at home and abroad. At the same time, it also can provide the referencedbasis for making the economic management policies accurately.This dissertation is divided into six parts altogether.Part one: describes the background and significance of topics, and systematic,objectively elaborated all kinds of domestic and foreign theory related to enterpriseenvironment cost and the progress and status of practice.Part two: summarized the basic principle of environment cost based on PLC, includingthe definition of environmental costs, environmental cost management system and productlife cycle theory.Part three: elaborated the accounting and information disclosure of the environment costbased on PLC, including the recognition and measurement of environment cost and itsdisclosure. Four calculation methods of environment cost and the comparative analysis arealso included in this Part.Part four: it analyzes introducing the Life-cycle cost theory to the disclosure ofenvironmental information.Part five: in detail elaborated the environment cost management based on PLC, likeeco-design and cleaner production. Part six: has draw conclusions and made recommendations.