Research On Environmental Cost Management Of KC Pharmaceutical Company Based On Value Chain

The increasingly prominent environmental problems have aroused the world’s high attention,environmental remediation work is urgent.China set the goal of "peaking carbon by 2030 and achieving carbon neutrality by 2060" in 2020,which not only shows the role of a major country,but also shows that green development,low-carbon transition and circular economy will become the mainstream trend of high-quality development.As one of the main bodies responsible for connecting economy and environment,enterprises should set up the goal of improving both economic and environmental benefits,actively carry out environmental protection work,and actively promote the development of green economy and society.As a pillar industry of the national economy,pharmaceutical enterprises are major polluters.They should not only maintain a stable trend of contributing to GDP growth,but also pay attention to the improvement of environmental benefits and the expenditure of environmental costs.The proportion of environmental cost in enterprise cost can not be ignored,so it is necessary to carry out environmental cost management for pharmaceutical enterprises.In this paper,KC Pharmaceutical Company is selected as the case study company.Based on the theory of value chain and environmental cost management,the study of environmental cost management based on value chain is systematically and deeply carried out.Firstly,the paper analyzes the current situation of KC Pharmaceutical Company’s environmental cost management,and puts forward the existing problems,such as the limitations of the current environmental accounting,the lack of effective environmental cost control mechanism,etc.Then,based on this,environmental cost management schemes are designed for R&D,procurement,production and sales links of the internal value chain and upstream and downstream links of the external value chain.Finally,according to the actual situation of KC Pharmaceutical Company,internal and external measures to ensure the implementation of environmental cost management program are put forward to ensure the effective implementation and promotion of this program,and provide new thinking for the environmental cost management of the case company.At the same time,"green" runs through each stage of the enterprise’s production and operation activities,making the value chain become a "green development chain" of the enterprise,comprehensively optimizing the environmental cost management of the enterprise,and establishing the corporate image of low carbon and environmental protection,in order to help the case company achieve the goal of green development and sustainable development,economic performance and environmental performance.