| 基于生命周期的产品环境成本分析模型研究 |
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| 引用本文： | 葛晓梅,王京芳,孙万佛.基于生命周期的产品环境成本分析模型研究[J].环境科学与技术,2006,29(5):52-55. |
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| 作者姓名： | 葛晓梅 王京芳 孙万佛 |
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| 作者单位： | 西北工业大学管理学院,西安,710072 |
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| 基金项目： | 中国科学院资助项目
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陕西省西安市会计协会科研项目 |
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| 摘 要： | 在研究企业环境成本的基础上,结合生命周期思想重新界定了产品环境成本的定义,并按产品环境成本的形成对其进行了分解,进而构建了基于生命周期的产品环境成本分析模型,旨在分析环境成本对总成本的贡献程度,以明确产品的环境责任。
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| 关 键 词： | 产品生命周期 产品环境成本 成本分解 成本分析 |
| 文章编号： | 1003-6504(2006)05-0052-04 |
| 收稿时间： | 2005-04-19 |
| 修稿时间： | 2005-07-04 |
Product Environmental Cost Analysis Model Based on Life Cycle |
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| GE Xiao-mei,WANG Jing-fang,SUN Wan-fo.Product Environmental Cost Analysis Model Based on Life Cycle[J].Environmental Science and Technology,2006,29(5):52-55. |
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| Authors: | GE Xiao-mei WANG Jing-fang SUN Wan-fo |
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| Abstract: | On the basis of enterprise environmental cost, the definition of product environment cost combined with life cycle was described. The product environmental cost analysis model based on life cycle was developed by breakdown of product environmental cost according to their forming, for the purpose of analyzing proportions of the total cost shared by each of environmental cost and ensuring environmental accountability of the product. |
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| Keywords: | product life cycle product environmental cost cost breakdown cost analysis |
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