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论文编号：	13763
作者编号：	2120202973
上传时间：	2023/3/8 23:01:06
中文题目：	H药业公司环境成本管理研究
英文题目：	A Study of Environmental Cost Management of H Pharmaceutical Company
指导老师：	梅丹
中文关键字：	环境成本；环境成本管理；生命周期成本；作业成本法；化工企业
英文关键字：	Environmental Cost；Environmental Cost Management；Life Cycle Approach；Active-Based Cost Method；Chemical Enterprise
中文摘要：	随着我国基础科学与生产技术水平不断进步、更新与提高，人类对自然资源的需求逐渐增加，对环境的破坏日益严重，污染废物常常毫无节制地排入自然环境，对其造成无法弥补的损害。对此，国家各级政府已开始制定和实施与环境相关的法律、法规政策条例，对企业污染物的排放进行限制，以实现自然资源的可持续发展。当下，我国政府和社会各界人士的环境保护意识日益增强。所以企业如何能够合理有效控制其自身的生产经营活动对外界环境造成的负面影响，已经逐渐成为一个不容忽视的现实问题。 本文首先通过文献研究法，结合国内外相关文献，对当前学术界在环境成本内涵、核算、管理三个方面的研究进行了阐述，同时对相关概念以及理论进行了解释说明。随后以H药业公司为例，在具体阐述了H药业公司的基本情况、生产流程以及污染物处理的现状后，分析了该家公司在当下对于环境成本的管理的现状以及存在的问题，发觉其在管理的过程中存在环境成本归集不全面、分配不恰当、环境成本管控不完善以及由于环境成本核算不当影响其相关决策等问题。 本文针对上述问题提出了H药业公司环境成本管理的改进建议，运用成本生命周期的理念分别计算H药业公司设计研发、材料采购、生产制造、销售使用以及回收废弃这五个阶段的环境成本费用，并引入作业成本概念对环境成本进行分配，分析出在H药业公司的主营产品中，药用盐的单位环境成本远高于其他产品，且经生产设备改扩建后此类产品产量很高，说明H药业公司应该更加关注此产品的环境成本，改进生产设备，实现综合收益的提高，并基于此对H药业公司的控制进行优化。此外，本文对优化前后效果进行了各方面对比，得出了优化后的环境成本核算更为合理，管理效果更佳的结论，并就环境成本管理提出了相关保障措施。最后本文分析了论文的不足之处，并阐述了对未来的展望。
英文摘要：	As the steady improvement, updating and continuous renewal of the standard of basic science and manufacturing technology in our country, the natural resources have been obtained endlessly and destroyed seriously. Contaminants are always discharged recklessly, which have given rise to some irreversible damage. Lows and policies for that were introduced and applied steadily by national governments of all levels, in order to reach the target of sustainable development of natural resources. Nowadays, the awareness of environment protection of government and personage of the various communities has been strengthened. It has gradually become a practical problem which cannot be ignored that an enterprise could reasonable and effective control of its own production and business activities on the external environment caused by the negative impact. In this thesis, Documentary Method is applied firstly. According to academic research, the contents of Environment Cost, business accounting, supervising and dominating are set, which combined with relevant domestic and overseas literature. Furthermore, related concepts and theories have been explained. Then the examples are given: the basic information, process of production and pollutant treatment status of the H Pharmaceutical company are illustrated in detail according to the practical situation. Analysis of the situation and problems of environment cost management of this company here and now: In the process of management, there are some problems, such as incomplete collection of environmental costs, inappropriate distribution, imperfect management and control of environmental costs, and improper accounting of environmental costs which affects the making of relevant decisions, etc. Aim at above problems, recommendations for improvement of H Pharmaceutical company environmental cost management are made in this thesis. The environmental cost expense of H Pharmaceutical company in above 5 stages: Design and development, material procurement, production and manufacturing, sales and use, recycling. In addition, the concept of active-based costing was introduced to allocate environmental costs. It was analyzed that the unit environmental cost of pharmaceutically acceptable salts was much higher than that of other products among the main products of H Pharmaceutical Company, and the output of such products was high after equipment renovation and expansion. It indicated that environmental cost should be paid more attention, and the production equipment should be improved, in order to achieve comprehensive income improvement. Based on that, the control of H Pharmaceutical Company has been optimized. What’s more, the effects of before and after optimization are compared of all aspects. It comes to a conclusion: The optimized environmental cost accounting is more reasonable and its management effect is better. Relevant safeguard measures of environmental cost management are put forwards. In the end, the shortages of this thesis are analyzed, and the future expectations are elaborated.
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