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ji yu sheng ming zhou qi de qi ye huan jing cheng ben he suan tan xi yi y mei hua gong qi ye wei li
Author(s): 
Pages: 109-114
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  生命周期环境成本核算煤化工企业作业成本法;
Abstract: 运用生命周期理论核算企业环境成本,探讨企业环境成本的概念、计量方法,并运用作业成本法进行环境成本分配。通过对煤化工企业进行实证研究,发现相比于传统财务会计核算方式,将生命周期理论融入企业环境成本核算,能更精确地反映企业环境成本内容并通过更合理的方式将环境成本分配到各项产品中,以供企业经营者做出决策。
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