發(fā)布時(shí)間：2018-05-29 16:30

  本文選題：價(jià)值鏈 + 綠色成本��； 參考：《貴州財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著社會經(jīng)濟(jì)的迅猛發(fā)展,環(huán)境污染與資源稀缺的問題越來越受到人們的關(guān)注。企業(yè)在不斷的發(fā)展過程中所出現(xiàn)的資源高耗、環(huán)境污染等問題引起了社會的廣泛討論和關(guān)注,社會責(zé)任開始走進(jìn)人們的視野,人們直接或間接的要求企業(yè)承擔(dān)相應(yīng)的社會環(huán)境責(zé)任。與此同時(shí)隨著各類環(huán)境保護(hù)法相繼出臺,越來越多的企業(yè)不得不為了保護(hù)環(huán)境而節(jié)能減排,進(jìn)行綠色成本控制�！澳┒酥卫怼边@種傳統(tǒng)的管理思想已經(jīng)不能符合時(shí)代的發(fā)展。進(jìn)而管理者開始另尋出路,并發(fā)現(xiàn)對綠色成本進(jìn)行有效管理不但可以達(dá)到保護(hù)環(huán)境的效果還可以提升企業(yè)經(jīng)濟(jì)效益。因此,本文在傳統(tǒng)綠色成本管理方法的基礎(chǔ)上,以價(jià)值鏈為切入點(diǎn),結(jié)合企業(yè)實(shí)際情況提出相應(yīng)的綠色成本管理方法和對策,具有一定的研究意義。本文在分析傳統(tǒng)綠色成本管理理論的基礎(chǔ)上,把價(jià)值鏈理論應(yīng)用到綠色成本管理當(dāng)中,并闡明了構(gòu)建相應(yīng)的綠色成本管理體系框架的內(nèi)涵和必要性。從企業(yè)的內(nèi)部價(jià)值鏈出發(fā),結(jié)合產(chǎn)品生命周期理論,分階段環(huán)節(jié)提出相應(yīng)綠色成本管理的具體對策。通過對企業(yè)實(shí)施綠色成本管理了解控制企業(yè)的管理重心,從而找到社會效益、經(jīng)濟(jì)效益和環(huán)境效益的平衡點(diǎn),更有利于企業(yè)長期的可持續(xù)發(fā)展。首先,本文分別歸納闡述了價(jià)值鏈以及綠色成本管理的相關(guān)理論,并且對現(xiàn)有綠色成本管理進(jìn)行總結(jié)。針對其存在的薄弱環(huán)節(jié),基于價(jià)值鏈視角,提出了現(xiàn)代綠色成本管理框架及方法。緊接著從價(jià)值鏈理論視角出發(fā),總體設(shè)計(jì)了綠色成本管理的程序框架,確定并分析了綠色成本管理和價(jià)值鏈理論的目標(biāo),明確界定了綠色成本的事前規(guī)劃管理策略。然后進(jìn)一步分析了,企業(yè)內(nèi)部價(jià)值鏈的各環(huán)節(jié)活動,并針對相應(yīng)環(huán)節(jié)可能存在的綠色風(fēng)險(xiǎn),提出具體管理對策,主要包括企業(yè)產(chǎn)品的研發(fā)設(shè)計(jì)階段進(jìn)行事先的綠色設(shè)計(jì),從根本上奠定產(chǎn)品的綠色基調(diào);物料選取采購階段進(jìn)行綠色采購,從源頭上控制產(chǎn)品原料的綠色環(huán)保性能;在生產(chǎn)階段進(jìn)行綠色生產(chǎn),提高生產(chǎn)效率和能源使用效能,使物料得到充分的利用、杜絕浪費(fèi);采用綠色營銷方式控制產(chǎn)品的經(jīng)營銷售以及廢棄物處置階段,遵守循環(huán)再利用的綠色理念進(jìn)行控制處理。通過對每個(gè)價(jià)值增值活動的不同環(huán)節(jié),可能發(fā)生的綠色成本進(jìn)行研究分析,并提出相應(yīng)的具體對策。企業(yè)從價(jià)值鏈角度進(jìn)行的綠色成本管理,更加具有針對性,可以更好地控制企業(yè)綠色風(fēng)險(xiǎn),對企業(yè)全面認(rèn)識綠色成本和實(shí)現(xiàn)綠色成本的管理都有很大的幫助。
[Abstract]:With the rapid development of social economy, people pay more and more attention to the problems of environmental pollution and scarcity of resources. The problems such as high consumption of resources and environmental pollution in the process of continuous development of enterprises have aroused widespread discussion and concern of the society, and social responsibility has begun to enter people's vision. People directly or indirectly require enterprises to bear the corresponding social environmental responsibility. At the same time, with the introduction of various environmental protection laws, more and more enterprises have to save energy and reduce emissions in order to protect the environment, and carry out green cost control. The traditional management thought of "terminal governance" cannot accord with the development of the times. Then managers start to find another way out and find that the effective management of green cost can not only achieve the effect of environmental protection but also enhance the economic benefits of enterprises. Therefore, on the basis of the traditional green cost management method, this paper takes the value chain as the breakthrough point and puts forward the corresponding green cost management methods and countermeasures according to the actual situation of the enterprise, which has certain research significance. Based on the analysis of the traditional green cost management theory, this paper applies the value chain theory to the green cost management, and expounds the connotation and necessity of constructing the corresponding green cost management system framework. Based on the internal value chain and the theory of product life cycle, the concrete countermeasures of green cost management are put forward. In order to find out the balance of social benefit, economic benefit and environmental benefit, it is more beneficial to the long-term sustainable development of the enterprise through the implementation of green cost management to understand and control the management center of the enterprise. Firstly, this paper summarizes the related theories of value chain and green cost management, and summarizes the existing green cost management. In view of its weakness, this paper puts forward the framework and method of modern green cost management based on value chain. Then, from the perspective of value chain theory, the paper designs the program framework of green cost management, determines and analyzes the objectives of green cost management and value chain theory, and defines clearly the strategy of green cost pre-planning management. Then it further analyzes the activities of each link in the enterprise's internal value chain, and puts forward specific management countermeasures against the green risks that may exist in the corresponding links, mainly including the green design in advance during the R & D design stage of the enterprise's products. Fundamentally set the green tone of the product; select the purchasing stage to carry on the green purchase, control the green environmental protection performance of the product raw material from the source; carry on the green production in the production stage, improve the production efficiency and energy use efficiency, The green marketing method is adopted to control the management, sale and waste disposal of the products, and to follow the green idea of recycling and reuse to control and deal with the waste. The possible green cost of each value added activity is studied and analyzed, and the corresponding countermeasures are put forward. The green cost management from the view of value chain can better control the green risk of the enterprise and help the enterprises to understand the green cost and realize the management of the green cost.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.6;F406.7

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