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Title Corporate sustainability evolvement under the guidance of cost control-case study of a zinc and lead metallurgical plant
ID_Doc 23737
Authors Shu, C; Zhao, GZ
Title Corporate sustainability evolvement under the guidance of cost control-case study of a zinc and lead metallurgical plant
Year 2013
Published
Abstract Chinese government has put forward the concept of "circular economy" and especially during "the National Twelfth Five Years' Plan" period, circular manufacture mode is emphasized and needs to be further promoted as a coercive policy. Since corporations remain as the main players of circular economy, they are regarded as the forerunner of social sustainable development. Cost strategy, MFCA and environmental damage cost evaluation are introduced in not only as accounting method but also management tool for building up sustainable development system within the corporates. Hereby we illustrate a break-through of a zinc and lead manufacturer's sustainability by using cost control tools.
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