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Research On Environmental Cost Management Of KELUN Pharmaceutical Under The Background Of Green Economy

Posted on:2020-11-28Degree:MasterType:Thesis
Country:ChinaCandidate:B C LiFull Text:PDF
GTID:2381330572481284Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous expansion of human activities and environmental pollution,it has begun to threaten the survival and development of human beings.How to live in harmony with nature now,while developing the economy while taking into account the protection of the ecological environment is a problem faced by governments.The economic performance of the green economy as an ecological civilization is a new economic form that replaces the industrial economy and integrates the knowledge economy.The ultimate goal is to achieve comprehensive,harmonious and sustainable development of the ecological economy and society,and to resolve environmental pollution and human social progress.An important way of contradiction.Nowadays,although the domestic and international research on green economy and environmental cost has been carried out in more in-depth research,most of them are from a macroscopic point of view,lacking the verification of practice.Therefore,this paper mainly studies the macro theory that can be implemented in enterprise management.The approach is to study the environmental cost management of Kelun Pharmaceutical through the perspective of green economy,combine the two theories of green economy and environmental cost,optimize the environmental cost management structure,and finally achieve a win-win situation between the enterprise and the environment.Based on the green economy background,based on the environmental cost management of the enterprise,the research is carried out through six parts.First read the domestic and foreign literature,and learned that environmental cost management is not widely used in China's pharmaceutical enterprises,and most pharmaceutical companies' environmental cost management system is still in the state of observation.Then,using case analysis method,Sichuan Kelun Pharmaceutical was selected as an example.By studying the current situation of environmental cost management of Kelun Pharmaceutical,it was learned that the environmental cost management in the process includes the backward target,environmental cost accounting and control system.Problems such as sound and lack of environmental cost management evaluation system.Therefore,in order to achieve a win-win situation for environmental protection and green economy development,it is necessary to build its environmental cost management system.This paper constructs the environmental cost management system of Kelun Pharmaceutical through three aspects: strengthening pre-existing prevention management,strengthening in-process control,and improving post-event comprehensive management evaluation.Use the data of Coron Pharmaceutical to test the operability of its environmental cost management system.Through the analysis of Kelun Pharmaceutical,it is expected to cause enterprises to pay attention to the green economy and environmental costs,so that the environmental cost management effect of enterprises will be improved and the enterprises will achieve green development.
Keywords/Search Tags:green economy, environmental cost, cost management
PDF Full Text Request
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