Study On Environmental Cost Management In Company Z

In recent years,with the diversification of different people’s consumption demand levels,whisky has a good growth in the domestic market,its domestic sales have increased significantly,China’s imports of whisky growth rate in more than 9%.Under the low carbon economy,how whisky distillers can reduce carbon emissions in their production and operation activities and achieve an integrated balance between economic and environmental benefits is an important challenge for the whisky industry.This paper takes the environmental cost management of company Z as the research object and analyses the optimization path of environmental cost management,which is important for the enterprise to improve quality and increase efficiency.On the basis of defining the environmental cost of enterprises and sorting out theories related to environmental cost management based on product life cycle,this paper analyses the current situation of environmental cost management in Company Z.The problems of environmental cost management in the whole process of product production are analysed from both internal and external causes of Company Z.In conjunction with the research content of environmental cost management,the analysis focuses on two aspects of environmental cost accounting and evaluation of the effectiveness of environmental cost management in Company Z.On the one hand,based on the accounting results of the life cycle method,the job costing method is used to establish the link between product costs and environmental resources,and the system is built on the traditional environmental costing method already in place in Company Z.On the other hand,in view of the imperfection of the evaluation mechanism of the environmental cost management effect of Company Z,the evaluation index system of the environmental cost management effect was reconstructed and the evaluation of the environmental cost management effect was carried out.The results of the study showed that Company Z had the highest environmental governance cost pool and the lowest employee development cost pool.company Z needs to strengthen employees’ awareness of environmental cost management and increase education and training to curb the company’s environmental costs at the source.In addition,Company Z scored 3.75 in the evaluation of the effectiveness of environmental cost management,which is at the preference level.Among them,public health is the most important influencing factor and economic profit scores the lowest.Therefore,Company Z needs to pay attention to the medium and long-term planning of the enterprise,reasonably carry out environmental cost investment,and achieve the optimisation of the input of environmental costs and the output of social and environmental benefits.Based on the above study,we propose the following suggestions for optimisation:firstly,to establish an environmental screening mechanism for suppliers in the procurement process,to take into account environmental cost control during and after the production process,to design an environmental cost management system in the marketing process,and to apply advanced waste treatment technology in the waste treatment process;secondly,to strengthen employees’ awareness of environmental cost management and the division of job responsibilities,and at the same time,to improve the environmental cost assessment and evaluation mechanism.