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随着人们环保意识的增强,越来越多的“外部性”绿色成本将内化为企业内部绿色成本,企业对该绿色成本的管理也日趋重视。文章对绿色成本基本特性以及其对企业竞争力影响进行了分析,对不同特性的绿色成本费用支出和顾客价值、“绿色比较优势”以及“绿色竞争力”间的关系进行了阐述,对目前我国企业绿色管理现状及成因进行了归纳。并在此基础上引入了战略成本管理思想,就战略成本管理导向下的绿色成本管理之价值链分析、战略定位分析和成本动因分析进行了一些探讨,试图寻找出适合绿色成本管理的思路和方法,培植或提高我国企业的“绿色竞争力”。
With the enhancement of people’s environmental awareness, more and more “external” green costs will be internalized into internal green costs, and companies’ management of this green cost is also becoming increasingly important. The article analyzes the basic characteristics of green cost and its impact on the competitiveness of enterprises, and elaborates on the relationship between green cost expenditures with different characteristics and customer value, “green comparative advantages” and “green competitiveness”. The status quo and causes of the green management of enterprises are summarized. Based on this, it introduces the idea of strategic cost management, discusses the value chain analysis, strategic positioning analysis and cost driver analysis of green cost management under the guidance of strategic cost management, and tries to find out the ideas and methods suitable for green cost management. , cultivate or improve the “green competitiveness” of Chinese enterprises.