基于环境影响的绿化物流成本初探

作为物流服务价值的重要组成部分,物流成本受到相关企业的普遍重视,物流成本核算对于制定科学合理的微观物流策略、提高企业经济运行质量和效率具有重要意义。然而作为物流成本核算的基础,当前的微观物流成本构成中并未考虑企业物流活动的环境影响,不能真正反映物流活动的全部成本,从而影响了企业的可持续健康发展。基于资源环境的价值理论,提出应以绿化物流成本来衡量企业物流活动的全部消耗,即在微观物流成本构成中考虑环境成本,并给出了微观绿化物流成本的基本公式。

Elementary Study of Green Logistics Cost Based on the Environmental Impacts

As an important component of logistics service value,logistics cost has attracted universal attention by the relevant enterprises in recent years,moreover,logistics cost accounting(LCA) has importance significance for making reasonable microscopical logistics strategies and improving the operation quality and efficiency of enterprise economic.However,the environmental impact of enterprise logistics activities has been not taken into account in the assessment of microscopical logistics cost currently,which cannot really reflect the full costs of logistics activities,so it also has brought about negative influences on the healthy and sustainable development of enterprises.Based on the value theory of resources and the environment,this paper puts forward the method of calculating all the consumption of enterprise logistics activities by the concept of "green logistics cost",namely,the environmental cost should be considered in microscopical logistics cost,and then the basic formula of microscopical green logistics cost has been constructed.