摘要
可持续发展要求企业不仅考虑发展的速度和效益,更要关注和重视发展的代价,若从企业成本管理的角度分析,也可理解为对企业环境成本的控制。本文以企业环境成本控制为研究对象,目的是探讨企业环境成本控制的方法和策略。
The sustainable development requires the enterprise not only to consider the speed and efficiency of the development, but also to highlight the cost of the development. If analyzed in another aspectthe cost management, it can also be thought as the enterprise's environmental cost control. The subject of this article is the enterprise's environmental cost control and it aims at exploring the methods and tactics of the enterprise's environmental cost control.
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第1期86-89,共4页
Journal of Central University of Finance & Economics
关键词
可持续发展
环境成本
环境成本控制
生态设计
Sustainable development Environmental cost Environmental cost control Life expectancy