本文關(guān)鍵詞：基于價值鏈視角的環(huán)境成本管理研究　出處：《河南大學》2013年碩士論文　論文類型：學位論文

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【摘要】：環(huán)境與資源問題是伴隨社會經(jīng)濟發(fā)展而日益嚴峻的問題，在外界環(huán)保法規(guī)的約束下，企業(yè)所擔的環(huán)境成本不斷增加，環(huán)境風險日益加大。對于企業(yè)的生產(chǎn)經(jīng)營來說，傳統(tǒng)的以“末端治理”為主導(dǎo)思想的環(huán)境成本控制顯然已不符合當前的發(fā)展形勢，，對環(huán)境成本進行有效管理成為企業(yè)可持續(xù)發(fā)展的戰(zhàn)略意圖之一。因此，本文試圖打破傳統(tǒng)環(huán)境成本管理方法的孤立性，結(jié)合戰(zhàn)略成本管理的價值鏈理論，對企業(yè)環(huán)境成本管理進行深入研究，在理論與實踐方面都有一定的研究意義。 本文首先對價值鏈及環(huán)境成本管理的相關(guān)理論進行了闡述與歸納，提出了基于價值鏈的環(huán)境成本管理新視角；然后從價值鏈視角出發(fā)，對環(huán)境成本管理的程序問題進行總體設(shè)計，對環(huán)境成本管理的目標、企業(yè)價值鏈的確定與分析、以及環(huán)境成本的事前規(guī)劃管理策略等問題進行明確界定；最后從企業(yè)內(nèi)部價值鏈、行業(yè)價值鏈以及競爭對手價值鏈三個方面出發(fā)對環(huán)境成本管理內(nèi)容進行進一步分析：包括在內(nèi)部價值鏈中對企業(yè)產(chǎn)品設(shè)計階段、采購階段、生產(chǎn)階段、營銷階段以及廢物棄置階段等五個階段的成本動因進行分析，構(gòu)建一些環(huán)保評價指標供企業(yè)進行環(huán)境成本管理效果評價，并針對企業(yè)內(nèi)部價值鏈的五個階段相應(yīng)提出生態(tài)設(shè)計、綠色采購、清潔生產(chǎn)、綠色營銷以及廢物資源化等有效實施環(huán)保生產(chǎn)模式的策略及具體的實施措施；在行業(yè)價值鏈中主要以企業(yè)上游供應(yīng)商、下游銷售商與顧客的戰(zhàn)略關(guān)系出發(fā)，找到價值鏈與環(huán)境成本的關(guān)系，并對相應(yīng)的企業(yè)管理對象進行評價及分類管理，同時提出一些環(huán)境成本戰(zhàn)略管理的實施方案；在競爭對手價值鏈中主要從目標競爭對手的選擇以及對于目標競爭對手的具體分析步驟進行詳細闡述。 通過對價值鏈視角的環(huán)境成本管理進行研究，本文描述了價值鏈視角的環(huán)境成本管理的基本模式與思路，發(fā)現(xiàn)了價值鏈理論與產(chǎn)品生命周期理論、環(huán)境成本管理理論的契合點，分析了企業(yè)內(nèi)外部價值鏈與環(huán)境成本管理的相互作用關(guān)系，并指出了企業(yè)進行全面有效的環(huán)境成本管理的環(huán)保策略選擇，最終得出價值鏈分析視角有助于企業(yè)全面認識的環(huán)境成本，有助于企業(yè)實現(xiàn)環(huán)境成本的戰(zhàn)略管理意圖。
[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.

【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F235

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本文編號：1361723