To cope with the increasingly severe problems of environmental pollution and resource scarcity, more and more enterprises have taken energy conservation and emission reduction as one of their core work, which promotes green cost control to become a key issue that needs to be considered at present. The significant similarities between the value chain theory and the green cost control content and the purpose bring new ideas to the green development of enterprises. Therefore, the implementation of green cost control under the value chain can not only promote the coordinated development of the relationship between economic interests and environmental benefits of enterprises but also lay a solid foundation for sustainable development. In this regard, starting from the consistent analysis of the development of the two entities, this work aims to carry out green cost control through product research and development, material acquisition, product production, and product marketing.

Meng Yang. Green cost control mechanism of enterprises under the value chain theory. Academic Journal of Business & Management (2023) Vol. 5, Issue 7: 131-135. https://doi.org/10.25236/AJBM.2023.050719.

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