论生命周期成本法下的环境成本分析

On the Environmental Cost Analysis in the Context of Life Cycle Costing

企业产品的生产与自然环境有着密切的联系,从企业产品生产经营的角度看,要使环境污染问题得到有效控制,必须从产品的原料获取-材料的加工与设计-产品生产制造-使用-回收直到报废的生命周期全过程进行环境成本的分析和评价,有效地计量与控制企业产生的环境成本,使环境成本在企业的生产经营过程中得到准确的计量和合理的分配。生命周期成本法下的环境成本分析和环境成本分配的方法,有利于加强环境成本管理,降低企业总成本,降低环境负荷,减少对环境的负影响,增强企业可持续发展的能力。

Based on the conviction that the manufacturing of products is intimately related to the natural environment and that to effectively curb the environmental pollution measures ought to be taken on the whole life cycle of the products: from raw material acquisition, through its processing and designing, its manufacturing, all the way to the consumption and recycling, the present paper scrutinizes the analysis and distribution of the environmental cost as related to the broad context of life cycle of the products, and proposes measures to be taken to cut down on the general cost of enterprises, relieve the environment of its burden and promote the sustainable development of the manufacturers.