环境成本计划和控制的生命周期全成本法

在对国内外环境会计文献进行研究的基础上,对全成本法与生命周期分析、外部环境成本的内部化以及未来环境成本的处理等问题进行了理论探讨;对产品生命周期的不同阶段应采取的环境成本计划与控制的手段进行了分析;对全成本法在企业中的实施进行了可行性论证,认为全成本法是环境成本计划与控制的有效方法。

Effective Methods of Environmental Costs Planning and Controlling LifeCycle Full Accounting

Based upon the review of the available foreign and domestic references and data, theoretical approach on life-cycle assessment, full cost accounting, internal-ization of external environmental costs, and treatment of future environmental costs have been conducted, and also discussed the methods which can be used in planning and control of environmental costs in different phases of products' life cycle. Finally analysis on the feasibility of applying the full cost accounting to business practices with the conclusion that it could be an effective way of planning and control of environmental coalsts was presented.