本文關鍵詞： 煤電化企業(yè) 環(huán)境成本管理 全過程管理 作業(yè)成本法　出處：《哈爾濱商業(yè)大學》2014年碩士論文　論文類型：學位論文

【摘要】：近年來,企業(yè)盲目的追求經(jīng)濟利益的不斷增長,而忽視了其生產(chǎn)經(jīng)營過程對生態(tài)環(huán)境產(chǎn)生的污染和破壞。由于環(huán)保意識的不斷提高,人們越來越重視環(huán)境問題,對于環(huán)境污染較為嚴重的煤電化企業(yè)而言,非常有必要對其進行環(huán)境成本管理研究。這將有利于煤電化企業(yè)降低環(huán)境總成本,提高企業(yè)的經(jīng)濟效益,同時還可以提升企業(yè)的綠色形象,全面提高企業(yè)在市場中的競爭力,確保企業(yè)實現(xiàn)持續(xù)健康的發(fā)展。 本研究立足于微觀企業(yè)內部管理,運用“提出問題一分析問題一解決問題一典型案例”的研究思路,在對國內外已有研究成果的歸納總結的基礎上,分析研究了煤電化企業(yè)的環(huán)境成本管理。闡述了有關環(huán)境成本管理的基本理論,分析煤電化企業(yè)環(huán)境成本的概念、特點、目標及特征,結合資源價值理論、可持續(xù)發(fā)展理論以及外部性理論這三個相關理論的基礎上,為煤電化企業(yè)的環(huán)境成本管理提供理論基礎。在奠定了理論基礎后,通過對煤電化企業(yè)環(huán)境成本管理的現(xiàn)狀進行分析,發(fā)現(xiàn)煤電化企業(yè)環(huán)境成本管理存在的問題,針對問題分別從政府和企業(yè)兩個層面進行原因分析。在對問題和原因分析的基礎上,在遵循總環(huán)境成本最優(yōu)原則、預防控制原則和全過程控制原則三個指導原則的前提下,通過構建企業(yè)環(huán)境成本控制體系和加強企業(yè)環(huán)境成本全過程管理兩個方面,對煤電化企業(yè)環(huán)境成本管理提出相應的對策建議。 本研究在理論分析和案例研究相結合的基礎上,對煤電化企業(yè)環(huán)境成本管理進行行業(yè)性的一般分析。采用從一般分析到具體案例分析的研究方法,針對大唐哈爾濱第一熱電廠這一典型企業(yè),引入作業(yè)成本法進行環(huán)境成本管理的案例應川研究。通過深入地研究了煤電化企業(yè)環(huán)境成本管理,最終使煤電化企業(yè)實現(xiàn)環(huán)境成本、經(jīng)濟效益和環(huán)境效益之間的協(xié)調發(fā)展。
[Abstract]:In recent years, enterprises have blindly pursued the increasing economic benefits, while ignoring the pollution and damage to the ecological environment caused by their production and operation. Because of the increasing awareness of environmental protection, people pay more and more attention to the environmental problems. It is very necessary to study the environmental cost management for coal and electricity enterprises with serious environmental pollution, which will be helpful to reduce the total environmental cost and improve the economic benefits of the enterprises. At the same time, it can improve the green image of enterprises, improve the competitiveness of enterprises in the market, and ensure the sustainable and healthy development of enterprises. This study is based on the internal management of micro-enterprises, using the research idea of "putting forward problem-analysis problem-solving problem-one typical case", on the basis of summing up the existing research results at home and abroad. This paper analyzes and studies the environmental cost management of coal electric power enterprises, expounds the basic theory of environmental cost management, analyzes the concept, characteristics, objectives and characteristics of environmental cost of coal electrified enterprises, and combines with the theory of resource value. On the basis of three related theories, sustainable development theory and externality theory, it provides a theoretical basis for environmental cost management of coal electric power enterprises. By analyzing the current situation of environmental cost management in coal electrification enterprises, the problems in environmental cost management of coal electrified enterprises are found. On the basis of the analysis of the problem and the reason, the paper follows the three guiding principles: the optimal principle of total environmental cost, the principle of prevention control and the principle of whole process control, and the following three guiding principles: the following three guiding principles: the principle of overall environmental cost, the principle of prevention and control, and the principle of whole process control. Based on the construction of enterprise environmental cost control system and the strengthening of the whole process management of enterprise environmental cost, the corresponding countermeasures and suggestions are put forward for the environmental cost management of coal-fired enterprises. Based on the combination of theoretical analysis and case study, this paper makes a general analysis on the environmental cost management of coal electrified enterprises, and adopts the research methods from general analysis to specific case analysis. Aiming at the typical enterprise of Harbin No. 1 Thermal Power Plant in Datang, the case study of environmental cost management based on Activity-Based costing (ABC) was carried out. The environmental cost management of coal-electric power plant was deeply studied, and finally the environmental cost of coal-electric enterprise was realized. Coordinated development between economic and environmental benefits.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.21;F426.61;F406.72

【共引文獻】

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1 李昭華;李怡萌;;企業(yè)環(huán)境成本內部化分析[J];商場現(xiàn)代化;2015年04期

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1 高妍;企業(yè)環(huán)境成本核算問題研究[D];沈陽大學;2015年

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本文編號：1503653