制造型企业环境成本控制研究外文文献翻译最新译文.docx
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制造型企业环境成本控制研究外文文献翻译最新译文.docx
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制造型企业环境成本控制研究外文文献翻译最新译文
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外文文献翻译:
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文献出处:
MarkusG.Theresearchofenvironmentcostcontrolinmanufacturingenterprise[J].InternationalJournalofProductionEconomics,2016,2(3):
16-28.
原文
Theresearchofenvironmentcostcontrolinmanufacturingenterprise
MarkusG
Abstract
Althoughthedevelopmentofmanufacturingindustryhasbroughttheeconomichighgrowth,butatthesametimewemustseetotheresourcesandtheenvironmenthasbroughtgreatpressure,willrestrictthesustainabledevelopmentofmanufacturingindustry.Frommicroscopicview,undertheconditionofthefiercemarketcompetition,manufacturingcompaniesoftenfromtheirowninterests,environmentalprotectionisgenerallyonlymeettheminimumstandardssetbythegovernmentpolicy,resultinginalargenumberofenvironmentalpollutionbythesociety"topay".However,astheenvironmentproblemincreasinglyprominent,andtheincreaseofenvironmentalprotectiondemands,thattheenvironmentalresponsibilityontotheirsocialsituationwillnotexist.Sothecostofmanufacturingfirmsareactiveinenvironmentalcontrolwillbecomeparticularlyimportant,enterprisemoreenvironmentalcostcontrolassoonaspossible,themorecanmeettherequirementsofallaspects,toavoidtheincreasingenvironmentalcosts,toobtaincompetitiveadvantage,improvetheeconomicbenefit.
Keywords:
Manufacturingenterprise;Environmentalcost;Valuechain
1Researchstatus
Bemons(1971)andMalin(1973)theinnovativeputforwardtheconceptofpollutionoftheenvironmentaccounting,theythinktheenterprisecausedbytheexternalenvironmentalcostsshouldbeinternalized.ParkandLee(2003)ofenvironmentalcostbudgetestimationmethodsarediscussedinthispaper.RobertandFrank(2005)studiedtodealwiththeeconomicinterestsoftheenvironmentcostandtimeandspaceredistributionsystemmethod.Thomas,RobertandDaniel(2007)infinancialanalysisconsideringtheexternalenvironmentalcostsandeconomicvalueadded.Barnum(2009)onthebasisofDEAanalysismethod,usingtheprincipleofmaterialbalanceestimateinputcostofcoal,oil,naturalgasandcarbondioxideoutputcost.Adam(2009)thinksthepolluterpaysprinciple(PPP)isstilldominantinthecostallocation,andwastewatertreatmentsbypurchasingpowerparity(PPP)explorethecross-borderissues.Tran(2009)useeconomicmodeltostudytheshrimpandtherelationshipbetweentheenvironmentalcostsofproduction.
YetJeffreya.(1994)arguesthatfreetradewillhavefar-reachingeffecttotheenterpriseenvironmentcostcontrol.Juliea.HewittandDanielk.Brown(2000),thestudyfoundthattheenvironmentalgroupmanagerforcostpurposesratherthanprovidingservicesreceivedaremarginaleffect.Alane.Rimer,PE,Dee,Black(2000)studyfoundthatorganizationandworkingprocessofthekeyfactorsisthecompany'senvironmentalcostdriver.John(2004)arguesthatenvironmentalcostmanagementconsulting(ECMC)canhelpenterprisestoevaluateitsproductioncycle,reducetheenterpriseenvironmentcost.HansenandQuintana(2007)discusshowtoidentify,trackandmonitortheenvironmentalcostsinordertoimproveenterprise'senvironmentalperformance.Robert(2008)designacomprehensiveenvironmentalqualitymanagementtotalcostassessment(TQEM-TCA)framework,toevaluateandcontroltheenvironmentalcostsofsomeofthebiggestcompaniesintheUnitedStates.Gordon(2008)studyshowsthatusingthetotalcostmanagementframework(TCM)canenhancetheconsistencyandcomparabilityofdifferentkindsofenvironmentcostestimation.
MichaelPorterforthefirsttimeputforwardtheconceptofvaluechain,istoanalyzetheimportanttoolofenterprisecompetitiveadvantage.ShankandVijayexpandedthepotterthemeaningofvaluechain;theenterprise'svaluechainshouldstartthewholeprocessofsuppliertotheuser.NormanRandRamirezR(1993)proposedtheconceptofvalueconstellation,enterprisesshouldpayattentiontomorecapabletocreatevalue,andnotstaytoaddvalue.JeffreyandJohn(1995)putforwardtheconceptofvirtualvaluechain,theenterpriseispresentinthematerialandthevirtualworld,shallobtainthecompetitiveadvantagesofthetwoworld.,(1996)arguethatcustomervaluechainisauniquecompetitiveadvantage,enterprisescannotonlystrengthenthecompanymanagementsystem,thecharacteristicsofbutalsocanimprovethecompetitiveadvantageofenterprises.Alexandraj.Campbell(1998)studiedtheinternationalcooperation'smaintradingpartneronthevaluechainofinfluencingfactors.TomandNick(1999)thinkthatthemethodofvaluechainshouldincludematerialdistributionrequirementsplanning,continuousreplenishmentprogram,jointlymanagedinventory,etc.Stuart(2001)putforwardtheenterpriseisnotenoughtohavetheabilitytocreatevalue,thekeyistobeabletogetwhatyoucreatevalue.MerlinandKevin(2002)inthevaluechainpartnerstosharecustomerdataisveryimportant,andtoexploredifferentmethodsforsharingdataandincommercialapplications.Adam(2007)builtabiformtwo-phasegamemodel,theuseofthemodeltoquantitativeanalysisofthevaluechainoftherelationshipofvalue.
2Relatedtheories
2.1Environmentcosttheory
2.1.1Conceptsandcharacteristics
Consensushasnotbeenformedthecurrentdefinitionofenvironmentalcosts,inthispaper,withreferencetotheUnitedNationsinternationalaccountingandreportingstandardsintergovernmentalexpertworkinggroup(ISAR)definitionofenvironmentalcost,environmentalcostistoshowtheenterpriseinlinewiththoseresponsiblefortheenvironmentfortheprinciple,theinitiativeforenvironmentalpollutioncontrolorthecostofwhathappenstobeenforced,andenterpriseintheactivitiesofothercosts.Environmentalcostisanimportantpartofenterprisecost,ithassomecharacteristicsdifferentfromotherenterprisecost,mainshowissudden,concealment,andincreasing.
2.1.2Thecontentoftheenvironmentalcostandclassification
Predecessorshavemademoreresearchonenvironmentcostclassificationfield,thinkofthecontentofenvironmentalcostsincludenotonlythecurrentafterinductionenterprisealreadybearthecostsofenvironmentalliabilityshallalsoincludetheenterprisehadnot,butthefutureislikelytobebornebytheenterprisesofthecost.Environmentalcostsincludenotonlymeasurableenvironmentalspending,shouldalsoincludecannotclearmeasurementofenvironmentalimpact.Notonlytangibleenvironmentalspending,includingenterpriseenvironmentcostshallalsoincludelosingitsenvironmentalimageoftheinvisible.Fromthepointofthewholemanagementprocess,accordingtoenterprise'seffectsontheenvironmentandenvironmentalcostexpenditure,inthispaper,theenvironmentalcostisdividedintothefollowingfourcategories:
(1)Naturalresourcedepletioncost
Enterprisewilluseintheproductionofeconomicactivity,theconsumptionofnaturalresources,whichreducethenumberofresourcesvalue,isthecostofdepletionofnaturalresources.Accordingtotherenewableresourceswhether,naturalresourcedepletioncostbutalsothespecificclassificationofnon-renewableresourcedepletioncostandcostofrenewableresourcedepletion.
(2)Thecostofenvironmentaldegradation
Enterpriseproductionandoperationofemissionsthanthequantityofthenaturalenvironmentcancarry,,inturn,ledtothedecreaseofthequalityoftheenvironment,includingthelossofvalueisthecostofenvironmentaldegradation,suchasenterpriseresultinpollutionofair,water,etc.Duetoaccurateverificationofactualdamage,causedtheenterprisedidnotcompletelycorrespondingenvironmentalresponsibility.
(3)Theenvironmentandresourcesprotectioncost
Enterprisesintheprocessofitsproductionandbusinessoperationwillinevitablyimpactonenvironmentandresources,inordertoprotecttheenvironmentandresources,tomaintaintheirsustainabledevelopmentandutilizationofenterprisestakemeasuresofenvironmentalresourceprotection,namely,cost.Forexample:
inordertopreventandreducepollutionaccidents,enterprisepurchasethecorrespondingfacilitiesextraspending,inordertoimproveemployeeknowledgeofenvironmentalprotectionofthetrainingexpenses,etc.
(4)Theenvironmentandresourcescostrecoveryandregeneration
Whatwemeanbyenvironmentalresourcesmainlyincludecommonhumanbreathingair,mineralsneededfortheindustrialproduction,mostoftheworld'soceans,farmingland,humancreationofcivilizationheritage.Environmentalresourcesrecoveryandregenerationcostisreferstotheenterprisehascauseddamagetotheenvironmentresources,inordertorestorewhathadhappenedtothecost.Suchasthecostofindustrialsewagepurification,repeatuseofthecostsofwaste,etc
2.2Environmentalcostcontroltheory
Environmentalcostcontrolistheenterprisetotakecorrespondingmeasureswillbeformedtocontroltheenvironmentalcostofeachitems,tryingtopushtheenvironmentalcostcontrolinreasonablelevel,inordertoachieveenvironmentalprotectionwhilepromotingeconomicefficiencyofenterprises.Environmentalcostcontrolisnotasimplecompressiononenvironmentcost,throughthesystemcontrolcanimprovethemanagementlevelofenterpriseenvironmentcost.Enterpriseenvironmentcostcontrolshouldhavethefollowingfeatures:
(1)Comprehensive
Duetotheenterpriseofadverseeffectsontheenvironmentmaywasnotreflectedinthecurrent,theinternalizationofenvironmentalcosts,includingtheenterprisehastheburdenofcosts,shallalsoincludetheenterpriseislikelytobebornebytheenterprisesenvironmentalcostsinthefutu
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