Research On Enterprise Green Cost Management From The Perspective Of Value Chain

With the rapid development of thesocial economy,environmental pollution and resource shortage problems has raised people's concern to a large extent.These problemsusuallyappearin the processes when enterprises consumed plenty energy for supporting their high-speed development,and they also caused extensive discussion among the society.Therefore,thesocial responsibility has begun to attract the public's attention,and peopledirectly or indirectly to require those enterprises to take their relevantsocial responsibilities.At the same time,with the introduction of various environmental protection laws,more and more enterprises have to save energy and reduce emissions in order to protect the environment,which also means the traditional management such as‘terminal management'cannot meet the development in the current society any longer.Then somemanagers triedto find a way forsolving this problem,and they finallyfound that the effective management of green cost could not only protect the environmenteffectively,but couldalso improve enterprises' profits significantly.This paperis based on the traditional green cost management methods,used the value chain as the starting point,and combined with the actual situation of the enterprise green cost management methods and countermeasures.And itcan createthecertain research significance.Based on the analyses of the traditional green cost management theory,this paper applies the value chain theory to the green cost management,and expounds the connotation and necessity of constructing the corresponding green cost management system framework.Also,based on the internal value chain of enterprises,and combined with the theory of product life cycle,this paper proposedthe corresponding countermeasures of green cost managementin terms of different stages.In this way,enterprises can find the equilibrium point of the social benefit,economic benefit and environmental benefit by conducting the green cost management.Firstly,this paper concludes the theory of value chain,green cost management,and also the existed green cost management.Then,based on the perspective of the value chain,this paper suggests the framework andmethod ofthe modern green cost management.From the perspective of the theory of value chain,this paperthen designs theoverall framework of green cost management,alsoidentifies and analyzes the green cost management and value chain theory,defines the advance planning and management strategy of green cost.Then the paper further analyzes the activities of the various aspects of enterprises internal value chain management,and puts forward the corresponding countermeasures according to the link,R & D design stage.It includes conducting green design in advance during products' designing stage;conducting green procurement during the raw materials' selecting stage and therefore controlling the source of these materials;conducting green producing during the producing stage for improving producing efficiency and making full use of energy,thereby reducingthe waste of resources;conducting green selling methods to control the products' selling and wastes' disposal stage,and obey the rules of recycling;and proposing some corresponding countermeasures bydoing research and analyses of the green cost,which may occur in different stages of the value-increasing activities.The study of green cost managementdoes analyses from the perspective of value chain,and this can be much better for the enterprise to realize the green cost and the management of the green cost.