企业环境成本控制模式探讨（discussion on enterprise environmental cost control model）

'企业环境成本控制模式探讨（Discussiononenterpriseenvironmentalcostcontrolmodel）Modelofenterpriseenvironmentalcostcontrol2008-12-2015:10:18modelofenterpriseenvironmentalcostcontrolAbstract:environmentalcostcontrolreferstothebasicanalysisofenterpriseenvironmentalcostthroughtheinformationprovidedbytheaccountingofenvironmentalcost,theuseofcertainmethods,tocontroltheformationofallfactorsintheprocessofenvironmentalcost,needtomeetenvironmentalregulatoryrequirementsandthesustainabledevelopmentofenterprises,soastorealizetheeconomicandenvironmentalbenefitsofenterpriseenvironmentalcostcontrolreferstothe...Thebasicanalysisofenterpriseenvironmentalcostthroughtheinformationprovidedbytheaccountingofenvironmentalcost,theuseofcertainmethods,tocontroltheformationofallfactorsintheprocessofenvironmentalcost,tomeettheneedsofenvironmentalregulationsandthesustainabledevelopmentofenterprises,soastorealizethedualpurposeofoptimalenvironmentalbenefitsandeconomicefficiencyofenterprises.Foralongtime,someenterprisesinthedevelopmentprocess,inordertopursuea"excessprofits",attheexpenseoftheenvironment,hasbeen"pollutionfirstinproductionandmanagement,governance(ormanagement)and"realpollution,viciousspiralvirtualgovernance".Inthiscase,bothenterpriseandsociety,thecostisoutofcontrol,individualenterprisesproducedbyprofit,usuallytothesocialloss,whichconcealedeconomic growthandecologicalenvironmentdamagedtheadversarialrelationship.Ourcountryenterpriseaccountingconceptofcostintraditionalaccountingiscurrentlyrelyoncostconcept,belongtonarrowconceptofcost,doesnotincludetheenvironmentalcostofenterprises,consumptionofresourcesandenvironmentalexpenditurewasnotconsidered,enterprisesonthemeasurementofenvironmentalexpenditureisalsoverysimple,suchasgreenfees,finesandotherprojectsincludedintheenvironmentalpollutionduringtheoperatingexpensesorinactualexpenditure,orasdeferredexpensesinalargeamount,thisapproachhasgreatdefects.Oneisnottoconsidertheenvironmentalcostofconcealment,directlyaffectthedisclosureoftruefinancialachievementsofenterprises.Thetwoisthelackofcostconfirmationandmeasurementmethodforthespecificationofthecost,leadtopoorcomparability.Thethreeisthecostofthefuzzyfactors,isnotconducivetominingpotential,reducecost.Thefouristheawarenessofenvironmentalprotection,enterprisesrarelytaketheinitiativetoconsidertheenvironmentalcost,mostenterprisesinthepunishment,tocontrolenvironmentalcost.Thefiveisdrivenbyshort-termintereststoinfluencethebehavioroftheenvironmentalcostcontrol.Thecoreproblemofenvironmentalcostcontroltheoryfortheconstructionofenvironmentalcostcontrolmodel,environmentalcostcontrolmodeisreferstotheenterpriseinordertocontroltheformationofallfactorsintheprocessofenvironmentalcost,asetofproceduresandmethods,includingpracticalcontrolmodeandadvancedcontrolsystemoftwolayercontrolmode.Asshowninfigure1. Figure1theenvironmentalcostcontrolmodeloftwolevelsTherealcontrolmodebasedontheenvironmentalcostaccountingoftheinformationprovidedandthecostofthedevelopmentofthetargetenvironment,throughtheanalysisofthedifferencesofenvironmentalcostandcomposition,findtheproblem,thentakepollutioncontrolmeasures,toensuretherealizationofthetargetcost,whentheenvironmentalcosthasbeenreduced,onlyarelativelynegativesideeffect,eliminatetheenvironmentalinfluencenecessary,inorderto"reducethenegativeeffectof"objective.Theadvancedcontrolmodeisthroughthegreendesignofproductslifecycle,reduceproductadverseimpactsontheenvironmentintheproductionprocess,isalsotheenvironmentalcosthasnotoccurred,itwillbereducedoreliminated,andthensetupthewholeprocessofthefocusonproductlifecycledesign,inorderto"createapositiveeffect."thepurposeof.Atthesametime,advancecontrolguidedbythestrategyofsustainabledevelopmentbasedonthelifecycleenvironmentalproductevaluation,focusonthebusinessprocessreengineering,productredesignandotheropportunities,committedtoproductlifecycledesign,continuousimprovementofthegreenERPsystemandgreensupplychainmanagement,tothegreatestextent,effectivelyreducethecostofenvironmentaldamage.Alsothepursuitofprofitabilitywhileenvironmentallyresponsible.Therefore,advancecontrolofenvironmentalcostintheactivecontrolmode,itpaysattentiontoenvironmentalprotectionenterpriseimageandenhancethesustainabledevelopmentofenterprises.Theenvironmentalcostcontrolinadvancemodeincludingproductlifecycledesignpatterns,designpatterns,greenERP systemofgreensupplychainmanagement.A,productlifecycledesignmodeUsually,enterprisesonlyfocusonproductdesignandmanufacturing,andtheproductionofproductsintothemarket,andtheproductisamatterfortheuser,obsoleteaftertreatmentorrecoveryisasocialthing,nottoomuchcontactmanufacturers,usersandsocietythreeasked,productuseperiodonhumanhealththedamageandresultinginthelifecycleintheprocessofenvironmentalpollutionbornebysociety,notbacktothemanufacturer,thissituationhasbeenunabletomeetthedemandofsocialdevelopmentinthefuture,onlymanufacturers,usersandsocietyofthethreecommonconcernandparticipateinthedesignanddevelopmentoftheproductlifecycledesignistoovercometheshortageofproducts.Thetraditionaldesignof.Productlifecycledesignasoneoftheleadingenvironmentalcostcontrolmodewillbringtotheenterprisephilosophy,consideringtheinfluenceofeachstageofproductdesignontheenvironment,includingthedesign,development,production,supply,use,untilthewastetreatmentanddisposalorrecycling,inordertoeffectivelycontroltheenvironmentalcost,itwillpreventpollution,saveresources,protecttheenvironmentandeconomicfeasibilityfactorsconsideringthewholelifecycleofproducts,atthesametime,itstressedthatthecostbenefitanalysisisappliedtotheeconomicevaluationofproductdesign,inordertoachieveoptimaleconomicbenefitandenvironmentalbenefit.Productlifecycledesignpatternconsistsofthefollowingfivemaincontents: (1)greenmaterialdesign.Thesourceofrawmaterialsinthelifecycle,thegreenmaterialselectionisoneofthekeyfactorstoreducetheenvironmentalcosts.Greenmaterialsshouldconformtonaturaldecomposition,withoutanycoating,processing,minimalpollutionscrappedafterminimalpollutionconditions.(2)greentechnologicaldesign.Greentechnologyisanimportantlinktorealizethegreenproductmanufacturing,isaprocessnotonlycanimprovetheeconomicefficiency,butalsoreduceenvironmentalimpact,itisbasedonthetraditionaltechnology,combinedwiththematerialscience,surfacetechnology,controltechnologyofadvancedmanufacturingtechnologyandotherhigh-tech.Atpresent,therateofapplicationofgreentechnologyinChina"senterprisesisverylow,themainreasonisthelackofgreentechnologyisfeasibleontheonehand,ontheotherhandisthelackofunderstandingofgreentechnology.Therefore,inordertopromotetheimplementationofgreentechnologyinnovation,anddiffusion,tominimizethenegativeimpactontheenvironmentoftheprocess,mustadoptcorrespondingmethodsandapproaches.(3)thegreenpackagingdesign.Packagingindustryenvironmentalpollutionmainlyinthepackagingandproductsoftheproduction,storageandconsumption,theuseofthevariousprocesses,andthepollutiontohumanandenvironmentinconsumption,oneofthemainhazards,themostcommonisthepackagingwastepollution.SolidwastesinChina"sannualoutputofmorethan600milliontons,ofwhich60%aredifficulttodealwith,andthewaste,packagingwasteaccountsforabout1/3.Alargenumberofpackagingwaste,causingserious environmentalpollution,therefore,greenpackaginghasbecometheinevitabletrendofthedevelopmentofenvironmentalprotection.Inthegreenpackagingcanbeusedinthedesignofgreenpackagingmaterials,recyclingtechnologydevelopment,packagingtechnologyresearchanddevelopment,packagingwasterecyclingtechnology.(4)productrecyclingdesign.Productrecyclingdesignisaproductdesign,fullyconsiderthepossibility,sparepartsandmaterialsrecoveryvalue,recyclingmethod,recyclingprocessstructureandaseriesofproblemsconcernedwithrecycling,toachievethefullandeffectiveuseofpartsandmaterialresourcesandenergy,environmentalpollutionisoneofthesmallestdesignandmethods.Howtoeffectivelyrecyclewaste,reducetheexcessiveconsumptionofresourcesandenergy,hasattractedtheattentionofthegovernmentandenterprisesallovertheworld.Forexample,Kodakcurrentlysellsbestandmaximumprofitofthecameraiscalleda"fansavior"greencamera,thestylesofthecameramovementandrecyclingofelectronicpartsandrecyclingasmanyas10times.Radar,AviationProductsCorporationofJapan"sthreePudesignandproduction,makinguseoftheraremetalparts,rawmaterialsimportedfromabroad,thepriceisquiteexpensive,andthesepartsandeasytowear,whentheeliminated,thesepartsstillhasfullusevalue.Inthepastthecompanyofthesepartsoutmeansabandonedtheusevalue,andnowthecompanyinthedesignoftheseparts,payattentiontotheirversatility,scrap,recyclingofpartsbythecompany.(5)theuseofproductdesign.Theproductwillconsume resourcesandbringtheburdentotheenvironmentintheprocessofusingit,payenoughattentiontotheuseofproducts,energyconsumptionandenvironmentalpollutionproblemscausedinthestageofproductdesign,reducetheenergyconsumptionofproductsinuse.Inordertomaketheproducteasytorecycle,reduceitsimpactontheenvironment,ismorevaluable,enterprisesshouldusethedesigntodesignanduseofrawmaterialsofenergyandwateranddetachabledesigninproductdesign.Two,thegreendesignmodeofERPsystemEnterpriseinformationmanagementinthepromotionandapplicationinourcountryhasexperiencedmorethan20yearsofhistory,ERPasakindofadvancedmanagementthoughthasatremendousimpactonmanagers,manyofitsderivativeproductsandtoolshavebeenwidelyaccepted.TheenterpriseenvironmentcostintotheERPsystem,thegreendesignoftheERPsystem,isapowerfulprediction,planning,control,accounting,analysisandotherfunctionsbyERP,theenvironmentalcostaccountingofeachproductionactivitiesaccordingtoproduction,effectivecontrolofenvironmentalcost,improvetheeconomicefficiencyofenterprises.ThedesignofgreenERPsystemisaneffectivemodeofenterpriseenvironmentalcostcontrol,whichincludesfinancialmodule,productioncontrolmodule,materialmanagementmoduleandthemoduleofthesalesprocessofgreendesign.First,financialmanagementmoduleisgreenenvironmentalcostcontrolofERPsystemisthemostimportantlinkinthemodule,andtheenvironmentalcostcontrolisthemostclose relationship.Nomatterwhatistheenterprisefinancialgoal,financialprocessingcomponentsinERPcanbeastepbysteptohelpenterprisestoimprovetheirfinanciallevel.BecausetheERPsoftwareofthefinancialfunctioniscloselylinkedwithallareasofthebusinessenterpriseandallgeographicalregions.Atthesametime,thefinancialmodulemorecloselywithallotherERPmoduleslinkedfrommaterialmanagementtohumanresources,productioncontrol,toeliminateunnecessaryduplicationprocess.Aslongastheone-timedatainputsystem,ERPsystemcaneffectivelydealwiththefinancialdata.MostofthefinancialmoduleofERPsysteminclude:financialaccounting(generalledger,accountspayable,fixedassetsaccountingetc.);control(analysisofcostcontrol,activitycost,productioncostcalculation,feasibility);investmentmanagement(investmentplan,budgetcontrol,budget//depreciationcalculation);assetmanagement(cash,assetmanagementmanagement,marketriskmanagement,fundmanagement);enterprisecontrol(effectiveinformationmanagement,businessplanningandbudget,profitcenteraccounting)etc..Secondly,theproductioncontrolmodule.TheenvironmentalcostintotheERPsystemintheproductioncontrolmoduleisthecoreideaof"greenmanufacturing".Greenmanufacturingisamodernmanufacturingmodeofcomprehensiveconsiderationofenvironmentalimpactandresourceefficiency,thegoalistomakeproductsfromthedesign,manufacturing,packaging,transportation,useanddisposaloftheentireproductlifecycle,withminimalimpactontheenvironment,resourcesandthehighestefficiency,reflectstheprocessofenvironmentcostcontroltheory.Thisindicatesthatgreenmanufacturing coveredeveryprocessofproductlifecycle,istheintegratedproductdatabaseanddataexchangestandardbasedonwholelifecycle,alltheproblemsofgreenmanufacturinginvolvesthewholelifecycleofproducts,mainlyisthe"integrationofthefivegreen",namelygreendesign,greenmaterial,greentechnology,greenpackaginggreen,thegreendesignisthekeyofgreendesignshouldbeusedforproductdesign,butalsousedinthedesignprocessofenterpriseproductionandmanagement,toachieve3R(reduce,reuseandrecycle).Inaddition,Theproductdesignandtheproductionprocessshouldbeasmuchaspossibletosaveresourcesandenergysaving.'