| In recent years,China has continuously improved a series of environmental protection laws and regulations,making the government’s environmental protection work more rigid.At the same time,in the face of the impact of the sudden epidemic,the prices of various factors of production have continued to soar,and the consumer market has been sluggish for a short time,which has a great impact on the operation of enterprises.As an important supporting industry for China’s economic development and a key carbon emission industry,the iron and steel industry needs to take into account its own economic benefits while facing increasing external environmental pressure.Therefore,the environmental cost management,which takes the pursuit of the optimal combination of environmental benefits and economic benefits as the management goal,has gradually entered the enterprise management activities.Based on the value chain analysis method,this paper analyzes and evaluates the current situation of environmental cost and environmental performance.On this basis,t steel enterprise environmental cost management strategy carries out the full value chain analysis,and finally draws relevant conclusions and enlightenment,providing certain management ideas for other steel enterprises’ environmental cost management.Firstly,this paper reviews and summarizes the research literature of environmental cost management based on different research perspectives at home and abroad,and introduces the value chain theory and product life cycle theory.Secondly,this paper selects T steel with high quality of environmental cost information disclosure and great improvement in environmental cost management performance as the analysis object.This paper introduces the current situation of environmental cost management of T steel,classifies the environmental cost based on the whole process management,and analyzes the management idea of "prior control" of environmental cost of T steel.At the same time,through the analysis of the performance of environmental cost management of T steel,it is found that t steel effectively improves the level of comprehensive utilization of resources and reduces the unit energy consumption.Then,based on the perspective of internal value chain,this paper analyzes the important measures made by T steel in procurement,R & D,production and marketing,and seeks the path of how t steel can realize the value-added of each link through the value chain,as well as the treatment of impairment link.Based on the perspective of external value chain,this paper also analyzes that t steel reduces the environmental cost pressure transferred from the upstream value chain through the cooperation and strategic cooperation with suppliers,customers and the public.At the same time,t steel obtains the scrap resources required for production and reduces the consumption of fossil resources through active cooperation with upstream and downstream enterprises.T steel also provides the surplus resources of the enterprise to the public to further increase the utilization of resources.The final analysis concludes that the economic benefits of the enterprise have achieved great development in the complex market environment,and the environmental benefits have been gradually improved.The overall development is in line with the goal of environmental cost management.Based on the objective of environmental cost management,this paper uses the value chain analysis method to analyze the links of the internal value chain of iron and steel enterprises,the path of enterprises to realize value-added,and the management and cooperation of enterprises to the main bodies of the external value chain.By analyzing the performance of enterprise environmental cost management,this paper summarizes the experience that enterprises have achieved great results in implementing environmental cost management,and provides ideas and Implementation Paths for iron and steel enterprises to implement environmental cost management in the future. |
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