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Research On The Environmental Cost Management For H Plant

Posted on:2016-05-21Degree:MasterType:Thesis
Country:ChinaCandidate:T T LiangFull Text:PDF
GTID:2309330479980959Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the rapid development of science and technology to improve and the economy, a lot of material wealth is to create out of the human society. In this process, the extent of environmental resources by humans grab also unprecedented. According to statistics, 3%-5% of GDP in developed countries each year to become cost for environmental pollution. China’s annual losses due to environmental damage caused by as much as 200 billion yuan. In addition, the environmental pollution caused by the gradual deterioration of the human living environment, seriously affecting the balance of the ecosystem, human survival and development is facing a huge threat. Environmental issues have restrictions across the country and the region, has become the focus of global attention. To further mitigate the negative impact of environmental problems brought about by the world have been trying to find effective ways to solve environmental problems. With the proposed strategy of sustainable development, man and nature live in harmony, economic development and environmental win-win strategy has been widely recognized by the international community to increase efforts to protect the environment and accelerate the pace of environmental pollution control, improve resource utilization efficiency, has become national consensus. In such cases, the survival and development of enterprises facing tremendous pressure. In order to make environmental issues are effectively addressed, governments continue to improve environmental protection system under the premise of a series of economic measures taken by the behavior of corporate abuse of resources, destruction of the environment to intervene, requires companies to environmental damage caused by its own activities to make corresponding commitment, making the loss of environmental pollution and environmental damage costs in corporate governance in the proportion of the total cost is increasing. This means that the level of environmental costs will become an important factor in future competition between enterprises. In order to guide the sustainable development strategy for today, companies must break the traditional management concepts, strengthen environmental management and cost control, to be invincible in the fierce market competition. Therefore, build and implement long-term development of environmental cost management companies will have a pivotal significance of this in-depth study, for the promotion of the development of corporate environmental cost management theory and practice are of great significance.In this paper, the theory of environmental cost management as a starting point, the H enterprises as the target case analysis, the present situation on the H current business environment, cost management, problems and reasons for analysis, combined with industry characteristics and the actual situation of enterprises, the implementation of corporate strategy objectives for the H enterprises to establish an environmental cost management system for H corporate environmental cost management to provide ideas. From the program, accounting, control, reporting, and evaluation and analysis section elaborates six environmental cost management, operational processes, and the use of H enterprise data to verify the effectiveness of the system, to make some H enterprises to implement environmental cost management system safeguards to ensure that the environmental costs of building management system operability, cost management to improve corporate environmental effects and promote sustainable development of enterprises of great significance.
Keywords/Search Tags:Environmental costs, Environmental Cost Management, Environmental cost control
PDF Full Text Request
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