Research On Environmental Cost Control Of Animal Husbandry Enterprises Based On Internal Supply Chain Perspective

The excessive pursuit of economic benefits has caused heavy pressure on the environment.How to strengthen environmental protection in different links of enterprise production and operation has become a topic of urgent concern.Has been developing rapidly in recent years,animal husbandry and aquaculture enterprises,such as waste of animal manure,however,were not effective treatment,the resulting environmental pollution is also increasing,and there is growing phenomenon,to a certain extent caused the deterioration of the human environment,and even poses a serious threat to the local social and economic development,is not conducive to the healthy and sustainable development of social economy.In view of the environmental problems of livestock farming enterprises produce is more outstanding,through to the animal husbandry and aquaculture enterprise environment cost control,analyzing the current situation and existing problems of prevention and control of environmental pollution problems,fundamentally is not only beneficial to promote the sustainable and healthy development of the livestock farming enterprises,and can provide reference for the prevention and control of environmental pollution of similar enterprises value,have certain reference significance.Based on the internal supply chain perspective and combine the characteristics of the animal husbandry and aquaculture enterprise itself,analyzed A livestock farming enterprises in feed processing,pig breeding,slaughtering,processing the environmental costs of three main stages and the current situation of the enterprise environment cost control,points out the A enterprise in the environmental cost control problems and put forward A perfect suggestion,The main research contents include the following five aspects: First,the relevant theories of enterprise environmental cost research are sorted out to build a theoretical framework;Secondly,taking animal husbandry enterprise A as the case,the paper introduces the enterprise from the aspects of enterprise scale,business scope,pollution status and pollution treatment,and introduces the current situation of environmental cost control.Thirdly,from the perspective of internal supply chain,the composition of environmental cost in the three main stages of feed processing,pig breeding and slaughter and processing is analyzed,and it is divided into internal and external parts for estimation.Then,it analyzes the problems and causes of enterprise A’s environmental cost.Finally,based on the main reasons,put forward the corresponding measures of enterprise A’s environmental cost control.This paper mainly draws the following conclusions :(1)A animal husbandry enterprises have internal and external environmental costs in the three main stages of the internal supply chain,and after considering the external environmental costs,the total environmental costs will account for about 19.97% of the operating revenue in2021;(2)A livestock breeding enterprise cost control problems in the environment is mainly for the lack of the concept of environmental cost control,backward environmental cost control method,environmental cost control institutions does not reach the designated position,the reason is that too much emphasis on economic effect but ignore environmental benefits,lagging environmental effect,environmental penalties is too small,animal husbandry enterprise environment supervision system is not perfect,etc.;(3)Improvement suggestions on environmental cost control for A livestock breeding enterprise include improving the awareness of environmental risk control of enterprise managers,establishing the ecological cycle mode of "pig-biogas-vegetable",and setting up the enterprise environmental cost control center.