Research On Environmental Cost Management Of M Pharmaceutical Company Based On LCC

With the change of China's economic growth model,more and more social subjects realize the importance of environmental problems in the process of economic development.19 th CPC National Congress' s report clearly shows that China's economic development should adhere to the concept of common governance,prevention and control of the source and sustainable implementation of pollution prevention.Premier Li Keqiang said in his 2018 government work report that we,the Chinese people,should join hands to build a China that is blue,green and clean.This is a good vision for the future development of our country,and it is also the management idea that our enterprises should strengthen in the future economic development.In the past five years,China's development has been focused on the harmonious development of man and nature.Efforts to combat environmental pollution in action.Good ecological environment is not only the foundation of social sustainable development,but also an advantage of long-term development of enterprises.Enterprises should be aware of their social responsibility and the fragility of their environmental carrying capacity,abandon the old ideas,strengthen the green development of enterprises,and pay attention to the environmental cost management of enterprises.It is also the only way for Chinese enterprises to integrate environmental cost management into their own management.At present,pharmaceutical enterprises as one of the main economic development in China,is also a highly polluting industry.Therefore,it is necessary to study the environmental cost management of pharmaceutical enterprises in China.In this context and the significance,the main contents of the study and the domestic and foreign scholars' research on environmental cost management are reviewed by reading a large number of documents.Then,the concept of environmental cost and enterprise environmental cost management are defined.At the same time,the theory of sustainable development and cleaner production is expounded,and the concept and the concept are introduced.Secondly,taking M pharmaceutical company as a case of this article,it introduces the current situation of environmental cost management of M pharmaceutical company,and points out the problems of environmental cost management of M pharmaceutical company.In the course of the study,the whole life cycle is adopted in accordance with the management characteristics of M pharmaceutical company itself.The cost method constructs a new environmental cost management system of M Pharmaceutical Company.Based on the concept of life-cycle costing,the environmental cost prediction,accounting and control of M Pharmaceutical Company are analyzed in detail.By using the analytic hierarchy process(AHP),the system of environmental cost management is evaluated objectively,and the implementability of the system constructed by the whole life cycle cost method in M pharmaceutical company is analyzed.According to the weight of each evaluation index,the importance of each index is obtained to help the enterprise management to provide decision-making.Finally,according to the current situation and problems of environmental cost management in M Pharmaceutical Company,the author points out that enterprises should perfect the accounting method of environmental cost.Strengthen environmental cost control and improve enterprise environmental cost management system.Getting a suitable system can help M Pharmaceutical Company to reduce its environmental costs and lay the foundation for its environmental benefits,so that it can also promote M Pharmaceutical Company's good development in the future.To ensure that enterprises can adhere to the correct idea of environmental cost management to further improve the effectiveness of environmental cost management.