论生命周期的环境作业成本法

环境成本作为环境会计的核心内容,只有解决环境成本的核算方法,才能进一步的深化环境会计研究和环境会计方法的推广应用。传统的成本核算方法由于其本身的缺陷已经不适用于对环境成本的核算,采用基于生命周期思想下的作业成本法,不仅能揭示环境成本发生的真正原因,而且能克服传统成本制度下企业仅考虑产品生产过程中发生环境成本的缺点,使得产品成本信息更为准确完整,从而大大提高企业成本管理决策的有效性。

Life- Cycled Environmental Activity- Based Costing

Environment cost is the core content of environment accounting.Only by solving the accounting method of environment cost, can be achieved the application of environment accountancy research.However, the intrinsic defects of the traditional accounting method has already made it ill used for accounting of environment cost, The life - cycled environmental activity - based costing , can not only promulgate the true reason for which the environment costoccurs, but also overcome the shortcoming of the enterprise which, under the traditional cost system, only consider production process ccounting for environment cost.This makes the information of product cost more accurate, thus greatly enhances the validity of enterprise cost management decision making.