| 英文摘要 | The economic globalization and the rapid development of industrial technology,
give people life level and quality of life as well as the increasingly serious
environmental pollution, resource depletion, environmental protection is more and more important, solve the problem of ecological environment become the primary task of the development of society, so companies in environmental and resource management must be improved. The old way of "pollution first, treatment later" has been unable to adapt to the current social development trend, enterprises should change the old concept of environmental protection, give play to subjective initiative, actively participate in environmental protection, to achieve a win-win situation of environmental benefits and economic benefits of enterprises.
This article based on the value orientation of environmental strategy analysis of
enterprise environment cost management, using the method of combining theoretical analysis and case analysis, through the enterprise environment cost management case study, found the problem and put forward Suggestions and improvement methods, in the hope that through this article research can make the enterprise pay more attention to environmental cost, strengthen environmental cost control, industry leading position.
This paper first introduces the relevant concepts and theoretical basis of
environmental strategy and environmental cost management, mainly summarizes the contents of environmental cost, environmental cost management and environmental strategy, and elaborates the relationship between the two according to the connotation of environmental cost management and environmental strategy.
Secondly, taking Kelun Pharmaceutical, which occupies the leading position in
China's pharmaceutical industry, as an example, it studies the current situation of environmental cost management, collects, confirms and measures the environmental cost of the enterprise, and distributes the cost to each product, and learns that there are still problems in the environmental cost management of the enterprise, such as the accounting system is not perfect. Finally, under the guidance of the environmental strategy, it proposed forward suggestions and measures to enhance the environmental cost management of the company, and runs the environmental cost management throughout the company's
production and operation, so as to provide help for the realization of the company's environmental goals. This article also hopes that through the analysis of Kelun Pharmaceutical, it can provide some references for the industry and promote the whole industry to move towards green development. |
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