Study On Environmental Cost Control Evaluation Of The Ship Based On The Total Life Cycle Theory

In recent years, environmental pollution caused by ships is becoming more and more serious which has aroused great attention of the society. Ships make pollution in its design, manufacturing, using and scrapping stage. As a result, environmental control of the ship in its total life stages has been put on the agenda. Environmental control is a management activity, and we need evaluate the effectiveness of environmental control in order to find out the existing problems during environmental control activities and try to make solutions to solve the problems. So the study on environmental pollution evaluation of the ship in its total life stages is of great value.Choosing the ship as the main research object, this paper is aimed at evaluating effectiveness of the ship's environmental cost control in its total life cycle stages, trying to find the problems of environmental cost control, and giving relevant suggestions to solve the problems. First of all, this paper introduces the research background, purposes and significance of topics, and describes the theoretical and practical value of the research. It enumerates researches abroad and at home on the environmental cost and makes comments on the researches. Secondly, this paper defines the concept of environmental cost and life cycle cost, and introduces relevant theories, such as sustainable development theory, externality theory, environmental cost management theory, total life cycle theory and data envelopment analysis(DEA) theory, which provide solid theoretical foundation for environmental cost evaluation in its total life cycle stages. Thirdly, this paper analyzes environmental cost investment characteristics of the ship enterprise. Then, based on the perspective of the ship and total life cycle theory, the paper also analyzes the environmental costs constitution of the ship in its design, manufacturing, using and scrapping stage. After analyzing the status quo of evaluation of the environmental cost control on the ship, it finds out the problems, such as inappropriate evaluation goals, inadequate evaluation indexes and unscientific evaluation methods during evaluation process. Fourthly, through analyzing the evaluation problems of the ship environmental cost control in its total life cycle stages, this paper constructs input and output evaluation system and the DEA evaluation model for the ship's environmental cost control based on total life cycle theory and data envelopment analysis. Finally,this paper chooses similar bulk carriers from different ship enterprises as empirical analysis objects. It identifies non-effective factors of environmental cost investment, and offers adjustable direction and amount recommendations for non-DEA efficient decision making units. Meanwhile, according to the empirical results of the analysis, it finds out the problems of environmental control during the ships' total life cycle stages. This paper suggests that the marine enterprises should establish a complete environmental cost accounting system and a unified environmental responsibility cost control center, increase initiative environmental cost investment, optimize the investment environment cost structure, strengthen advanced the prevention and controlling things and communication between enterprises in shipbuilding supply chain, and take control of environmental cost in ships' total life cycle stages together.