本文選題：內(nèi)部?jī)r(jià)值鏈 + 外部?jī)r(jià)值鏈�。� 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)的飛速發(fā)展,環(huán)境與資源成為企業(yè)生存與發(fā)展過(guò)程中不容忽視的問(wèn)題。在嚴(yán)厲的環(huán)保法規(guī)約束下,企業(yè)面臨的環(huán)境風(fēng)險(xiǎn)日益增大,所承擔(dān)的環(huán)境成本不斷增加。傳統(tǒng)的以末端治理為主的環(huán)境成本控制方法注重事后處理而忽略了環(huán)境成本產(chǎn)生的全過(guò)程,未能有效發(fā)揮污染預(yù)防及事中控制的作用,將造成環(huán)境成本失控,不利于企業(yè)的可持續(xù)發(fā)展。企業(yè)環(huán)境成本不僅分布在研發(fā)、采購(gòu)、生產(chǎn)、營(yíng)銷等內(nèi)部?jī)r(jià)值鏈環(huán)節(jié),還形成于供應(yīng)商、客戶等主體構(gòu)成的外部?jī)r(jià)值鏈中。價(jià)值鏈管理為環(huán)境成本的全過(guò)程控制提供了一種新的思路。將價(jià)值鏈理論運(yùn)用于環(huán)境成本管理,不僅能引導(dǎo)企業(yè)從戰(zhàn)略角度出發(fā),全面長(zhǎng)遠(yuǎn)地進(jìn)行環(huán)境成本控制,還能幫助企業(yè)識(shí)別增值與非增值活動(dòng)的環(huán)境成本,實(shí)現(xiàn)企業(yè)經(jīng)濟(jì)業(yè)績(jī)和環(huán)境業(yè)績(jī)最大化。因此,本文試圖打破傳統(tǒng)環(huán)境成本控制方法的片面性與孤立性,研究如何基于價(jià)值鏈有效管控企業(yè)的環(huán)境成本,以豐富環(huán)境成本控制的理論與實(shí)踐。本文首先從環(huán)境成本控制、價(jià)值鏈成本管理、基于價(jià)值鏈的環(huán)境成本控制三個(gè)方面進(jìn)行了文獻(xiàn)回顧,在此基礎(chǔ)上對(duì)基于價(jià)值鏈的環(huán)境成本控制進(jìn)行了理論闡述。從價(jià)值增值全過(guò)程對(duì)環(huán)境成本控制策略進(jìn)行分析,突破了傳統(tǒng)以末端治理為主的環(huán)境成本控制模式的局限性,并將研究視角延伸至外部?jī)r(jià)值鏈。這擴(kuò)大了企業(yè)環(huán)境成本控制的空間,為企業(yè)環(huán)境成本控制提供多元化的視角。進(jìn)而,本文專注于環(huán)境成本控制方面做得較好的寶鋼集團(tuán),深入分析了寶鋼集團(tuán)基于內(nèi)部?jī)r(jià)值鏈及外部?jī)r(jià)值鏈具體環(huán)節(jié)的環(huán)境成本控制策略。寶鋼在環(huán)境成本控制方面有眾多創(chuàng)新舉措,如建立了環(huán)境成本管理中心,推動(dòng)綠色產(chǎn)業(yè)鏈建設(shè),并將價(jià)值鏈理論運(yùn)用于環(huán)境成本控制。寶鋼基于價(jià)值鏈的各個(gè)環(huán)節(jié),在研發(fā)、采購(gòu)、生產(chǎn)、營(yíng)銷活動(dòng)中分別實(shí)施產(chǎn)品的生態(tài)設(shè)計(jì)、綠色采購(gòu)、清潔生產(chǎn)、綠色營(yíng)銷等策略,有效降低了內(nèi)部?jī)r(jià)值鏈的環(huán)境成本。不僅如此,寶鋼還與上下游企業(yè)加強(qiáng)了環(huán)境管理合作,通過(guò)關(guān)注競(jìng)爭(zhēng)對(duì)手的環(huán)境成本控制情況,學(xué)習(xí)世界先進(jìn)鋼鐵企業(yè)環(huán)境成本控制的方法和手段,進(jìn)一步加強(qiáng)了環(huán)境成本管理。通過(guò)實(shí)施基于價(jià)值鏈的環(huán)境成本控制,寶鋼不僅提高了資源綜合利用水平,降低了單位能耗,也使企業(yè)的排污量及排污費(fèi)明顯減少。近年來(lái)不但受政府環(huán)保處罰支出較同行業(yè)更少,還獲得了政府環(huán)保獎(jiǎng)勵(lì)及環(huán)保設(shè)備資金補(bǔ)償,獲得了經(jīng)濟(jì)效益與環(huán)保效益的雙贏,成為行業(yè)典范。寶鋼基于價(jià)值鏈的環(huán)境成本控制實(shí)踐經(jīng)驗(yàn)給其他企業(yè)提供了重要的借鑒和參考價(jià)值。企業(yè)內(nèi)部?jī)r(jià)值鏈與外部?jī)r(jià)值鏈分析將企業(yè)內(nèi)部各個(gè)環(huán)節(jié)與上下游企業(yè)及競(jìng)爭(zhēng)對(duì)手企業(yè)緊密聯(lián)系,為企業(yè)有針對(duì)性地進(jìn)行環(huán)境成本控制提供了方向。企業(yè)不僅要對(duì)內(nèi)部?jī)r(jià)值鏈的產(chǎn)品價(jià)值增值全過(guò)程進(jìn)行環(huán)境成本控制,還要延伸至外部?jī)r(jià)值鏈,加強(qiáng)上下游企業(yè)的環(huán)境管理合作,虛心向競(jìng)爭(zhēng)對(duì)手學(xué)習(xí)先進(jìn)的環(huán)境成本管理策略,并通過(guò)源頭減排、過(guò)程管控、末端治理全面控制企業(yè)環(huán)境成本。利用價(jià)值鏈管理將幫助企業(yè)剔除價(jià)值鏈各環(huán)節(jié)中非增值部分的環(huán)境成本,降低企業(yè)對(duì)環(huán)境的危害,實(shí)現(xiàn)經(jīng)濟(jì)效益與環(huán)境效益的雙贏,達(dá)到企業(yè)可持續(xù)發(fā)展的目的。
[Abstract]:With the rapid development of economy, environment and resources have become a problem that can not be ignored in the process of enterprise survival and development. Under the restriction of strict environmental protection laws and regulations, the environmental risks are increasing and the environmental cost is increasing. The traditional method of environmental cost control based on the end treatment is ignored. The whole process of environmental cost can not effectively play the role of pollution prevention and control, which will cause the environmental cost out of control, which is not conducive to the sustainable development of the enterprise. The enterprise environmental cost is not only distributed in the internal value chain of R & D, procurement, production and marketing, but also in the external value chain composed of the suppliers and the customers. Value chain management provides a new way of thinking for the whole process control of environmental cost. Applying value chain theory to environmental cost management can not only guide enterprises from a strategic point of view, carry out environmental cost control in an all-round and long-term way, but also help enterprises to identify the environmental costs of value-added and non value-added activities, and realize the economic performance and ring of enterprises. Therefore, this article tries to break the one-sided and isolated nature of the traditional environmental cost control method, and study how to effectively control the environmental cost of the enterprise based on the value chain, and enrich the theory and practice of controlling the environmental cost. This paper begins with the environmental cost control, the value chain cost management, and the environmental cost control based on the value chain. The three aspects of the literature review are carried out. On the basis of this, the environmental cost control based on value chain is expounded. From the whole process of value added, the environmental cost control strategy is analyzed, which breaks through the limitations of the traditional environmental cost control model based on the end treatment, and extends the research perspective to the external value chain. This expansion is extended to the external value chain. The environment cost control space of the enterprise is enlarged, which provides a diversified perspective for the enterprise environmental cost control. Then, this article focuses on the better Baosteel Group, which is well done in the environmental cost control, and analyzes the environmental cost control strategy based on the internal value chain and the external value chain of Baosteel group. There are many innovative measures, such as setting up the environmental cost management center, promoting the construction of green industry chain, and applying the value chain theory to environmental cost control. Based on every link of the value chain, Baosteel implements the strategy of product ecological design, green purchase, cleaner production and green marketing in R & D, procurement, production and marketing activities. It effectively reduces the environmental cost of the internal value chain. Not only that, Baosteel has also strengthened the environmental management cooperation with the upstream and downstream enterprises, by paying attention to the environmental cost control of the competitors, learning the methods and means of environmental cost control in the world's advanced steel enterprises, and further strengthening the environmental cost management. By implementing the value chain based on the value chain. Under the control of environmental cost, Baosteel not only improves the comprehensive utilization of resources, reduces the energy consumption of the unit, but also reduces the amount of pollutant discharge and discharge of the enterprise obviously. In recent years, the government has not only received the government's environmental punishment expenditure less than the same industry, but also obtained the government environmental protection reward and the fund compensation for the environmental protection equipment, and obtained the economic and environmental benefits. The experience of environmental cost control based on value chain in Baosteel has provided important reference and reference value for other enterprises. The internal value chain and external value chain analysis of enterprise internal links closely related to the upstream and downstream enterprises and competitors for the enterprise. This control provides the direction. The enterprise should not only control the whole process of the value added value chain of the internal value chain, but also extend to the external value chain, strengthen the cooperation of the environment management of the upstream and downstream enterprises, study the advanced environmental cost management strategy to the competitors, and reduce the emission, process control and end treatment through the source. The use of value chain management will help enterprises eliminate the environmental costs of non value-added parts of the chain of value chain, reduce the harm to the environment, realize the win-win of economic and environmental benefits, and achieve the purpose of sustainable development of enterprises.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.31;F406.7

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本文編號(hào)：1842031