基于价值链的企业环境成本控制

Analysis on the Environmental Cost Management of Enterprise Based on the Value Chain

环境成本控制理论和价值链理论在战略思想和价值增值目的上形成契合。基于价值链的企业环境成本控制包括内部价值链环境成本控制和外部价值链环境成本控制。生态环保设计理念、绿色采购模式、清洁生产策略、绿色营销策略构成企业内部价值链的环境成本控制;对企业上游供应商和下游购买客户的环境成本控制分析是企业外部价值链的环境成本控制的关键。

There are the match point between the theory of environmental cost management and value chains on the strategy thought and value added. The enterprise environmental cost management based on the value chain includes internal and external value chains. Enterprises promote the environmental cost management based on internal value chain from the aspects of eco-design, green purchasing , clean producing and green marketing, etc. And the key of environmental cost management based on external value chain for enterprises are to manage the environmental cost from upstream suppliers and downstream customer purchases.