基于价值链视角的钢铁企业环境成本控制研究——以B企业为例

Research on Environmental Cost Control of Iron and Steel Enterprises from the Perspective of Value Chain:Take Company B as an Example

钢铁行业作为我国国民支柱产业,为我国经济发展提供了重要作用,同时由于其高能耗、高排放、高污染等问题,给企业带来了较大的环境成本压力,因此,钢铁企业主动进行环境成本控制尤为重要。本文基于价值连视角对钢铁企业环境成本控制进行研究,选取B企业为例。将环境成本控制的重点放在根据内外部价值链分解的各个价值活动中,并进行针对性的分析,为其他钢铁企业提供思路。

As a national pillar industry in China,the iron and steel industry has played an important role in the development of China's economy.At the same time,due to its high energy consumption,high emissions,high pollution and other issues,it has brought greater environmental cost pressure to companies.Therefore,it is particularly important for iron and steel enterprises to actively carry out environmental cost control.This paper studies the environmental cost control of iron and steel enterprises based on the perspective of value linkage,and selects enterprise B as an example.The focus of environmental cost control is on each value activity decomposed according to the internal and external value chain,and targeted analysis is carried out to provide ideas for other iron and steel enterprises.