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Innovation of enterprise environmental cost management path from the perspective of sustainable development

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Listed:
  • Shuying Shang
  • Ze-ming Chen

Abstract

As the world's population increases, global environmental problems have become increasingly prominent. How to effectively control environmental costs has become an urgent problem for many companies to think about and solve. From the perspective of environmental cost management, this paper establishes an environmental cost management model and compares it with the traditional environmental cost management model. Taking HL Company as an example, the survey found that the environmental cost of HL Company increased from 17.03% in 2015 to 17.86% in 2018; its production and management costs increased from 12.66% to 14.69%; the lost material cost rose from 30.6% to 33.7%. Applying the environmental cost management model established in this article to the company's environmental cost management, it provides a good analysis of the company's environmental cost accounting, provides many practical suggestions, it also further verified the effectiveness of the environmental cost management model proposed in this paper.

Suggested Citation

  • Shuying Shang & Ze-ming Chen, 2021. "Innovation of enterprise environmental cost management path from the perspective of sustainable development," International Journal of Environmental Technology and Management, Inderscience Enterprises Ltd, vol. 24(5/6), pages 346-363.
    • Handle: RePEc:ids:ijetma:v:24:y:2021:i:5/6:p:346-363
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