宝钢基于价值链的环境成本控制探析

发布时间：2018-05-04 06:50

本文选题：内部价值链 + 外部价值链　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着经济的飞速发展,环境与资源成为企业生存与发展过程中不容忽视的问题。在严厉的环保法规约束下,企业面临的环境风险日益增大,所承担的环境成本不断增加。传统的以末端治理为主的环境成本控制方法注重事后处理而忽略了环境成本产生的全过程,未能有效发挥污染预防及事中控制的作用,将造成环境成本失控,不利于企业的可持续发展。企业环境成本不仅分布在研发、采购、生产、营销等内部价值链环节,还形成于供应商、客户等主体构成的外部价值链中。价值链管理为环境成本的全过程控制提供了一种新的思路。将价值链理论运用于环境成本管理,不仅能引导企业从战略角度出发,全面长远地进行环境成本控制,还能帮助企业识别增值与非增值活动的环境成本,实现企业经济业绩和环境业绩最大化。因此,本文试图打破传统环境成本控制方法的片面性与孤立性,研究如何基于价值链有效管控企业的环境成本,以丰富环境成本控制的理论与实践。本文首先从环境成本控制、价值链成本管理、基于价值链的环境成本控制三个方面进行了文献回顾,在此基础上对基于价值链的环境成本控制进行了理论阐述。从价值增值全过程对环境成本控制策略进行分析,突破了传统以末端治理为主的环境成本控制模式的局限性,并将研究视角延伸至外部价值链。这扩大了企业环境成本控制的空间,为企业环境成本控制提供多元化的视角。进而,本文专注于环境成本控制方面做得较好的宝钢集团,深入分析了宝钢集团基于内部价值链及外部价值链具体环节的环境成本控制策略。宝钢在环境成本控制方面有众多创新举措,如建立了环境成本管理中心,推动绿色产业链建设,并将价值链理论运用于环境成本控制。宝钢基于价值链的各个环节,在研发、采购、生产、营销活动中分别实施产品的生态设计、绿色采购、清洁生产、绿色营销等策略,有效降低了内部价值链的环境成本。不仅如此,宝钢还与上下游企业加强了环境管理合作,通过关注竞争对手的环境成本控制情况,学习世界先进钢铁企业环境成本控制的方法和手段,进一步加强了环境成本管理。通过实施基于价值链的环境成本控制,宝钢不仅提高了资源综合利用水平,降低了单位能耗,也使企业的排污量及排污费明显减少。近年来不但受政府环保处罚支出较同行业更少,还获得了政府环保奖励及环保设备资金补偿,获得了经济效益与环保效益的双赢,成为行业典范。宝钢基于价值链的环境成本控制实践经验给其他企业提供了重要的借鉴和参考价值。企业内部价值链与外部价值链分析将企业内部各个环节与上下游企业及竞争对手企业紧密联系,为企业有针对性地进行环境成本控制提供了方向。企业不仅要对内部价值链的产品价值增值全过程进行环境成本控制,还要延伸至外部价值链,加强上下游企业的环境管理合作,虚心向竞争对手学习先进的环境成本管理策略,并通过源头减排、过程管控、末端治理全面控制企业环境成本。利用价值链管理将帮助企业剔除价值链各环节中非增值部分的环境成本,降低企业对环境的危害,实现经济效益与环境效益的双赢,达到企业可持续发展的目的。
[Abstract]:With the rapid development of economy, environment and resources have become a problem that can not be ignored in the process of enterprise survival and development. Under the restriction of strict environmental protection laws and regulations, the environmental risks are increasing and the environmental cost is increasing. The traditional method of environmental cost control based on the end treatment is ignored. The whole process of environmental cost can not effectively play the role of pollution prevention and control, which will cause the environmental cost out of control, which is not conducive to the sustainable development of the enterprise. The enterprise environmental cost is not only distributed in the internal value chain of R & D, procurement, production and marketing, but also in the external value chain composed of the suppliers and the customers. Value chain management provides a new way of thinking for the whole process control of environmental cost. Applying value chain theory to environmental cost management can not only guide enterprises from a strategic point of view, carry out environmental cost control in an all-round and long-term way, but also help enterprises to identify the environmental costs of value-added and non value-added activities, and realize the economic performance and ring of enterprises. Therefore, this article tries to break the one-sided and isolated nature of the traditional environmental cost control method, and study how to effectively control the environmental cost of the enterprise based on the value chain, and enrich the theory and practice of controlling the environmental cost. This paper begins with the environmental cost control, the value chain cost management, and the environmental cost control based on the value chain. The three aspects of the literature review are carried out. On the basis of this, the environmental cost control based on value chain is expounded. From the whole process of value added, the environmental cost control strategy is analyzed, which breaks through the limitations of the traditional environmental cost control model based on the end treatment, and extends the research perspective to the external value chain. This expansion is extended to the external value chain. The environment cost control space of the enterprise is enlarged, which provides a diversified perspective for the enterprise environmental cost control. Then, this article focuses on the better Baosteel Group, which is well done in the environmental cost control, and analyzes the environmental cost control strategy based on the internal value chain and the external value chain of Baosteel group. There are many innovative measures, such as setting up the environmental cost management center, promoting the construction of green industry chain, and applying the value chain theory to environmental cost control. Based on every link of the value chain, Baosteel implements the strategy of product ecological design, green purchase, cleaner production and green marketing in R & D, procurement, production and marketing activities. It effectively reduces the environmental cost of the internal value chain. Not only that, Baosteel has also strengthened the environmental management cooperation with the upstream and downstream enterprises, by paying attention to the environmental cost control of the competitors, learning the methods and means of environmental cost control in the world's advanced steel enterprises, and further strengthening the environmental cost management. By implementing the value chain based on the value chain. Under the control of environmental cost, Baosteel not only improves the comprehensive utilization of resources, reduces the energy consumption of the unit, but also reduces the amount of pollutant discharge and discharge of the enterprise obviously. In recent years, the government has not only received the government's environmental punishment expenditure less than the same industry, but also obtained the government environmental protection reward and the fund compensation for the environmental protection equipment, and obtained the economic and environmental benefits. The experience of environmental cost control based on value chain in Baosteel has provided important reference and reference value for other enterprises. The internal value chain and external value chain analysis of enterprise internal links closely related to the upstream and downstream enterprises and competitors for the enterprise. This control provides the direction. The enterprise should not only control the whole process of the value added value chain of the internal value chain, but also extend to the external value chain, strengthen the cooperation of the environment management of the upstream and downstream enterprises, study the advanced environmental cost management strategy to the competitors, and reduce the emission, process control and end treatment through the source. The use of value chain management will help enterprises eliminate the environmental costs of non value-added parts of the chain of value chain, reduce the harm to the environment, realize the win-win of economic and environmental benefits, and achieve the purpose of sustainable development of enterprises.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

【参考文献】