价值链视角下的企业绿色成本管理研究

发布时间：2018-05-29 16:30

本文选题：价值链 + 绿色成本　；参考：《贵州财经大学》2017年硕士论文

【摘要】：随着社会经济的迅猛发展,环境污染与资源稀缺的问题越来越受到人们的关注。企业在不断的发展过程中所出现的资源高耗、环境污染等问题引起了社会的广泛讨论和关注,社会责任开始走进人们的视野,人们直接或间接的要求企业承担相应的社会环境责任。与此同时随着各类环境保护法相继出台,越来越多的企业不得不为了保护环境而节能减排,进行绿色成本控制。“末端治理”这种传统的管理思想已经不能符合时代的发展。进而管理者开始另寻出路,并发现对绿色成本进行有效管理不但可以达到保护环境的效果还可以提升企业经济效益。因此,本文在传统绿色成本管理方法的基础上,以价值链为切入点,结合企业实际情况提出相应的绿色成本管理方法和对策,具有一定的研究意义。本文在分析传统绿色成本管理理论的基础上,把价值链理论应用到绿色成本管理当中,并阐明了构建相应的绿色成本管理体系框架的内涵和必要性。从企业的内部价值链出发,结合产品生命周期理论,分阶段环节提出相应绿色成本管理的具体对策。通过对企业实施绿色成本管理了解控制企业的管理重心,从而找到社会效益、经济效益和环境效益的平衡点,更有利于企业长期的可持续发展。首先,本文分别归纳阐述了价值链以及绿色成本管理的相关理论,并且对现有绿色成本管理进行总结。针对其存在的薄弱环节,基于价值链视角,提出了现代绿色成本管理框架及方法。紧接着从价值链理论视角出发,总体设计了绿色成本管理的程序框架,确定并分析了绿色成本管理和价值链理论的目标,明确界定了绿色成本的事前规划管理策略。然后进一步分析了,企业内部价值链的各环节活动,并针对相应环节可能存在的绿色风险,提出具体管理对策,主要包括企业产品的研发设计阶段进行事先的绿色设计,从根本上奠定产品的绿色基调;物料选取采购阶段进行绿色采购,从源头上控制产品原料的绿色环保性能;在生产阶段进行绿色生产,提高生产效率和能源使用效能,使物料得到充分的利用、杜绝浪费;采用绿色营销方式控制产品的经营销售以及废弃物处置阶段,遵守循环再利用的绿色理念进行控制处理。通过对每个价值增值活动的不同环节,可能发生的绿色成本进行研究分析,并提出相应的具体对策。企业从价值链角度进行的绿色成本管理,更加具有针对性,可以更好地控制企业绿色风险,对企业全面认识绿色成本和实现绿色成本的管理都有很大的帮助。
[Abstract]:With the rapid development of social economy, people pay more and more attention to the problems of environmental pollution and scarcity of resources. The problems such as high consumption of resources and environmental pollution in the process of continuous development of enterprises have aroused widespread discussion and concern of the society, and social responsibility has begun to enter people's vision. People directly or indirectly require enterprises to bear the corresponding social environmental responsibility. At the same time, with the introduction of various environmental protection laws, more and more enterprises have to save energy and reduce emissions in order to protect the environment, and carry out green cost control. The traditional management thought of "terminal governance" cannot accord with the development of the times. Then managers start to find another way out and find that the effective management of green cost can not only achieve the effect of environmental protection but also enhance the economic benefits of enterprises. Therefore, on the basis of the traditional green cost management method, this paper takes the value chain as the breakthrough point and puts forward the corresponding green cost management methods and countermeasures according to the actual situation of the enterprise, which has certain research significance. Based on the analysis of the traditional green cost management theory, this paper applies the value chain theory to the green cost management, and expounds the connotation and necessity of constructing the corresponding green cost management system framework. Based on the internal value chain and the theory of product life cycle, the concrete countermeasures of green cost management are put forward. In order to find out the balance of social benefit, economic benefit and environmental benefit, it is more beneficial to the long-term sustainable development of the enterprise through the implementation of green cost management to understand and control the management center of the enterprise. Firstly, this paper summarizes the related theories of value chain and green cost management, and summarizes the existing green cost management. In view of its weakness, this paper puts forward the framework and method of modern green cost management based on value chain. Then, from the perspective of value chain theory, the paper designs the program framework of green cost management, determines and analyzes the objectives of green cost management and value chain theory, and defines clearly the strategy of green cost pre-planning management. Then it further analyzes the activities of each link in the enterprise's internal value chain, and puts forward specific management countermeasures against the green risks that may exist in the corresponding links, mainly including the green design in advance during the R & D design stage of the enterprise's products. Fundamentally set the green tone of the product; select the purchasing stage to carry on the green purchase, control the green environmental protection performance of the product raw material from the source; carry on the green production in the production stage, improve the production efficiency and energy use efficiency, The green marketing method is adopted to control the management, sale and waste disposal of the products, and to follow the green idea of recycling and reuse to control and deal with the waste. The possible green cost of each value added activity is studied and analyzed, and the corresponding countermeasures are put forward. The green cost management from the view of value chain can better control the green risk of the enterprise and help the enterprises to understand the green cost and realize the management of the green cost.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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