Green Cost Management Research:Zhongan LED Project

This paper sets the "Zhongan LED project" as the beginning of research program. First,this article uses the method of qualitative analysis to analyse the green management object factors of Zhongan LED project. Second,this article uses the generalized method to summarize the procedures of green cost management:the confirmation of project elements, measurement, collection,and carry-over,and then with the method of quantitative analysis to evaluate the superiority of green cost management system.Finally,this article puts forward the countermeasures for implement green cost management:The first is to adopt total cost approach,it need to distinguish properly about "management fees", "cost of sales" and "financial cost",it also need to use the method of proportional distribution measurement, the difference cost measurement method and the full cost measurement method. The second is to strengthen the control of green cost management, this needs the comprehensive management process:budget, supervision and control, and then the green cost management can permeate the procedure of raw materials purchase, wages accounting, green technology development, the operation and maintenance of environmental protection equipment,environmental pollution control. The third is to strengthen the management of "production cost" and "manufacturing cost", and to distinguish" the positive product cost" and "negative product cost" reasonably,and then collection, carry-over and amortization. Finally, to establish the cost (fees) post responsibility system,the employee appraisal system and Employee rewards and punishment system.