Environmental cost management performance evaluation model based on product life cycle
|Course||Management Science and Engineering|
|Keywords||Environmental cost management Product Life Cycle Performance Evaluation|
With the accelerating process of global economic integration , human unprecedented at the same time facing the dual confusion of the energy crisis and the deteriorating environment . Western developed countries in order to continue to maintain a monopoly on the world energy market , trade protectionist sentiment began to rise , have erected trade barriers . In order to obtain a competitive advantage , breaking the green barriers to trade , the implementation of environmental cost management is the inevitable choice of modern enterprises , and improve the a mature environmental costs of management theory will be a valid basis for enterprises to implement environmental cost management . Traditional enterprise performance evaluation does not include environmental management , and traditional environmental cost management did not involve the content of the performance evaluation . Therefore, the combination of the two , was constructed based on product life cycle environmental cost management performance evaluation model . Therefore, first of all from the point of view of the enterprise cost management , the environmental costs of accounting, confirmation , metering and distribution were studied ; and then proposed environmental cost management performance evaluation model based on product life cycle . In this model , the six aspects of operating results, the resources and energy properties , properties of the production process , sales and consumer properties , environmental effects and potential for development and environmental cost management performance evaluation . Based on the survey results of more than 100 electronic communications companies , the empirical analysis , factor analysis model . Finally, this paper also analytic hierarchy process cost management performance of an enterprise environment with the proposed model of comprehensive evaluation .