基于价值链视角的环境成本管理研究

发布时间：2017-12-31 22:20

本文关键词：基于价值链视角的环境成本管理研究　出处：《河南大学》2013年硕士论文　论文类型：学位论文

【摘要】：环境与资源问题是伴随社会经济发展而日益严峻的问题，在外界环保法规的约束下，企业所担的环境成本不断增加，环境风险日益加大。对于企业的生产经营来说，传统的以“末端治理”为主导思想的环境成本控制显然已不符合当前的发展形势，，对环境成本进行有效管理成为企业可持续发展的战略意图之一。因此，本文试图打破传统环境成本管理方法的孤立性，结合战略成本管理的价值链理论，对企业环境成本管理进行深入研究，在理论与实践方面都有一定的研究意义。本文首先对价值链及环境成本管理的相关理论进行了阐述与归纳，提出了基于价值链的环境成本管理新视角；然后从价值链视角出发，对环境成本管理的程序问题进行总体设计，对环境成本管理的目标、企业价值链的确定与分析、以及环境成本的事前规划管理策略等问题进行明确界定；最后从企业内部价值链、行业价值链以及竞争对手价值链三个方面出发对环境成本管理内容进行进一步分析：包括在内部价值链中对企业产品设计阶段、采购阶段、生产阶段、营销阶段以及废物弃置阶段等五个阶段的成本动因进行分析，构建一些环保评价指标供企业进行环境成本管理效果评价，并针对企业内部价值链的五个阶段相应提出生态设计、绿色采购、清洁生产、绿色营销以及废物资源化等有效实施环保生产模式的策略及具体的实施措施；在行业价值链中主要以企业上游供应商、下游销售商与顾客的战略关系出发，找到价值链与环境成本的关系，并对相应的企业管理对象进行评价及分类管理，同时提出一些环境成本战略管理的实施方案；在竞争对手价值链中主要从目标竞争对手的选择以及对于目标竞争对手的具体分析步骤进行详细阐述。通过对价值链视角的环境成本管理进行研究，本文描述了价值链视角的环境成本管理的基本模式与思路，发现了价值链理论与产品生命周期理论、环境成本管理理论的契合点，分析了企业内外部价值链与环境成本管理的相互作用关系，并指出了企业进行全面有效的环境成本管理的环保策略选择，最终得出价值链分析视角有助于企业全面认识的环境成本，有助于企业实现环境成本的战略管理意图。
[Abstract]:Environmental and resource issues is accompanied by the development of society and economy is becoming more and more serious problems in the external environmental regulations, environmental costs of enterprises are increasing, environmental risk is increasing. For the production and operation of enterprises, the traditional "end treatment" for the environmental cost control oriented thinking is clearly not in line with the development of the situation at present, the effective management on environmental cost becomes one of the sustainable development of the enterprise's strategic intentions. Therefore, this paper tries to break the traditional isolated environment cost management methods, combined with strategic cost management, value chain theory, in-depth study of the environmental cost management in enterprises, have a certain significance both in theory and practice.
This paper first elaborates and summarizes the relevant theories of value chain and environmental cost management, put forward a new perspective of environmental cost management based on value chain; then from the point of view of value chain, the overall design of the program of environmental cost management, the environmental cost management objectives, determination and analysis of enterprise value chain, and the environmental cost of the pre planning management strategy and other issues were clearly defined; finally, from the internal value chain of the three aspects of the industry value chain and the competitor value chain on the content of environmental cost management for further analysis: in the internal value chain of enterprise product design, procurement, production, marketing cost waste disposal stage and the stage of five stages of analysis, evaluation of environmental cost management effect of some environmental evaluation index for enterprises, and According to the five stages of the enterprise internal value chain forward ecological design, green procurement, clean production, environmental protection and green marketing mode of production waste recycling. The effective implementation of the strategy and specific implementation measures; in the industry value chain for enterprises upstream suppliers, downstream distributors of strategic relations with customers, find the relationship between value chain with the environmental cost, and evaluate the classification and management of enterprise management object, and puts forward some implementation scheme of environmental cost management strategy; the competitor value chain mainly from the competitors and detailed analysis for the steps of the competitors in detail.
Through the research of environmental cost management on the perspective of value chain, this paper describes the basic model and idea of environmental cost management from the perspective of value chain, found the theory of value chain and product life cycle theory, fit the environment cost management theory, analyzes the interaction between the internal and external value chain and cost management, and pointed out that the enterprises to choose the environmental cost management of comprehensive and effective environmental protection strategies, finally obtains the value chain analysis of environmental cost perspective helps the comprehensive understanding of enterprises, help enterprises to achieve strategic environmental cost management purpose.

【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F235

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