Author(s)

Yingrong Zheng, Hao Dong

Corresponding Author

Yingrong Zheng

Abstract

Vigorously developing circular economy and building a recycling-oriented society should start from building a recycling-oriented enterprise. From the perspective of cost management, building a recycling-oriented enterprise should start from establishing the optimal cost management objectives of economic, environmental and social benefits, introducing the concept of product life cycle cost management, and expanding the producer responsibility. As the principle of cost management, the “3R” principle pays attention to the environmental cost management of the product life cycle, shifts the focus of cost management to cost prevention, and establishes a three-dimensional control mechanism that integrates the system and the environment.

Keywords

Enterprise Environment, Cost Control, Ecological Economics