我国企业环境成本管理研究.pdfVIP

我国企业环境成本管理研究 摘要：企业环境成本管理是以企业的全局为研究对象，在企业的内部结构与外部环境 相结合的基础上，对生产经营过程中各项成本进行核算、分析、决策、控制等一系列行为 的总和。企业环境成本管理组织流程每一个环节，每一个工艺、每一个部门、甚至生产现 场每一个工位操作工，都能参与到环境成本管理中；同时，强调环境成本管理的科学性与 发挥全员参与改善的主动性相结合，通过环境成本管理的科学性与全员参与改善的主动 性，来达到经营层的要求同基层部门的追求的一致性。推行全面环境成本管理体系（TCM） 不但要体现“三全性”（全员、全面、全过程），而且要将“科学性、主动性、一致性”融 入其中。本文基于此，以 xx 我国集团为例，探讨其环境成本管理过程中存在的问题，并从 增强竞争力、继续拓宽环境成本管理范围、加大技术创新成本投入、构建作业环境成本管 理模式、完成成本约束激励机制等方面提出了加强企业环境成本管理的对策。 关键词：企业；成本管理；管理体系 Research on environmental cost management of Chinese Enterprises Abstract: the environmental cost management of enterprises is based on the overall situation of enterprises. Based on the combination of internal structure and external environment, the total cost of a series of actions, such as accounting, analysis, decision making and control, is calculated based on the combination of internal structure and external environment. The organization process of enterprise environmental cost management in every aspect, every process, every department, and even the production site each station operator can participate in environmental cost management; at the same time, emphasizing the importance of scientific management of environmental cost and improve the full participation in the initiative by combining scientific environmental cost management and full participation in the initiative to improve the consistency to achieve the management requirements and the grass- roots departments pursue. The implementation of a comprehensive environmental cost management system (TCM) should not only reflect the three (full, comprehensive, whole process, but also to be) the scientific, initiative and consistency into. Based on this, the XX China group as an example, has discussed the environmental cost