| Since entering the 21 st century,China's market economy has developed rapidly,but the accompanying environmental pollution problems have become increasingly severe.Effective protection of the environment has become an urgent task for governments and businesses.The steel industry is a traditional high-pollution industry.Iron and steel enterprises are one of the most important sources of environmental pollution in China.Iron and steel enterprises have outstanding environmental problems.They are mainly characterized by “high energy consumption,high emissions,and high pollution.” It can be said that environmental problems in steel companies are very serious.serious.With the increasing demand from the government for environmental protection,society,and consumers,iron and steel companies must invest a lot of manpower and material resources to improve environmental protection issues,and therefore face enormous environmental cost pressures.How to control environmental cost,improve the level of environmental cost management and meet the requirements of enterprise development and stakeholders has become an urgent problem.Environment cost management on the basis of the traditional cost management,the environmental costs into the company's operating costs,so that the product life cycle environmental costs have been generated by the system and predictable plan,control,calculation and analysis and evaluation and a series of scientific management.The enterprise environmental cost management is a series of processes of forecasting,decision-making,control,accounting and analysis from the perspective of organizational management.Its goal is to improve environmental benefits through the implementation of cost management activities and achieve the best combination of economic benefits and environmental benefits of the enterprise.The overall goal of corporate environmental cost management is to achieve the best environmental and economic benefits with optimal environmental costs.Enterprises cannot blindly pursue economic benefits and ignore the“external costs”of environmental pollution and damage caused by corporate economic activities.At the same time,the author believes that investment in increasing environmental costs cannot be ignored and the effect of corporate environmental cost management must be strengthened.The goal of corporate environmental cost management is not simply to increase and decrease the problem,but an ongoing process of optimization.Based on the overall goals,different companies can choose their own specific environmental costmanagement objectives based on their actual conditions.As most enterprises in China do not attach importance to environmental cost management and the level of environmental cost management is relatively backward,this paper selects the exploration of environmental cost management by Xin Iron and Steel Co.The purpose is to establish a company by improving the insufficiency and defects of the environmental cost management of New Steel Corporation.A sound and scientific environmental cost management and control system suitable for the New Steel Company provides a reference for many enterprises in China in theory and practice,so that the company can reduce the cost of the enterprise while achieving environmental protection and compliance,and realize the economic and environmental benefits of the company.Win-win."First of all,this article introduces the background and significance of the case study of this article,relevant documents at home and abroad,domestic and foreign related literature,and edits the overall framework of this article.Secondly,this article introduces the related concepts and management theory of environmental cost management.Finally,the paper introduces the basics of the case of Xin Iron and Steel Co.The situation described the current situation of the company's environmental cost management.It mainly introduces the situation,process flow and environmental cost management of Xin Iron and Steel Co.It also addresses the existing problems and causes of the environmental management of Xin Iron and Steel Co,and the The existence mainly includes four aspects: the management also pays less attention to the management of environmental costs,and does not establish a unified and standardized environmental cost accounting system in accounting,does not establish a systematic control management system in management,and does not establish an effective environmental cost in performance evaluation.Performance appraisal system.A comprehensive analysis of the problems existing in the management of environmental costs was conducted to find out the causes of the problems.Subsequently,this article introduced two cases of advanced environmental cost management companies at home and abroad.Based on reference to their experience,the paper proposed specific countermeasures to improve the environmental cost management of Xin Iron and Steel Co,establishing the concept of environmental cost management and improving environmental costs.The methods of accounting,the establishment of a sound environmental cost management system,and the establishment of an effective environmental cost performance appraisal and evaluation index system,proposedsuggestions and countermeasures to improve environmental cost management of Xin Iron and Steel Co.At present,research on environmental cost management is in its infancy,and system research is relatively scarce.In China's academia,there are many books and papers on cost research,but there are few articles on the study of environmental cost management.Most of them have studied the environmental costs at the macro level,and few have studied the environmental costs at the micro level.Therefore,it is necessary for this article to start research from the micro level of the enterprise.This paper studies the problems and policies of the environmental cost management of the New Steel Group and hopes it can play a positive role in both the theoretical and practical worlds,allowing more people,including business managers.Establish a new concept of cost management and achieve both economic and environmental benefits while strengthening environmental cost management. |
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