The Effect of Environmental Cost on the Management Strategy of an Oil Company - a case study of A company

• Main Authors: Shwu-Ling Lee, 李淑伶
• Other Authors: Pei-How Huang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/27636296231935369111

碩士 === 國立中山大學 === 企業管理學系研究所 === 94 === This study is to discuss “The Effect of Environmental Cost on the Management Strategy of an Oil Company”, using exploratory research, documentary review, case study, and interview. The purposes of the study are: to clarify the definition of environmental cost, the effect of environmental cost on refinery costs, the exposure of environmental cost of the case, and the effect of environmental cost on the management strategy. The conclusions of this study are presented as follows: 1. The influence of corporation culture on the development of environmental accounting system is important. 2. The clear definition of environmental cost is important for the integrity of environmental cost informatiom. 3. The effect of integrity of environmental cost on the management stragety is positive. 4. The environmental cost has positive effect on cost leadership strategy. 5. The consciousness of environmental protection has positive influence for the image of companies that carry out the environmental accounting. 6. The exposure of environmental cost doesn’t affect the oil market sharing directly. 7. The policy of the government has significant influence on the implementation of environmental cost. The study suggestes government should set up the regulations that suitable for environmental accounting and porposes the following suggestions for enterprise: 1. To establish the culture that think highly of environmental cost. 1. To set up an environmental management performance assessment system. 3. Environmental accounting system must be integrated with the management information system tightly. 4. To build up an integrity environmental accounting system. 5. To uncover its environmental cost on the annual report to heave the image of the company. 6. To use the environmental accounting system as the basis of capital expenditure. 7. To utilize the environmental cost information to improve the refinery structure and competitive strength.