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。
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.
出处
《环境科学与技术》
CAS
CSCD
北大核心
2006年第5期52-55,共4页
Environmental Science & Technology
基金
国家自然科学基金资助项目(70371049)
西安市会计协会科研课题资助(2005015)
关键词
产品生命周期
产品环境成本
成本分解
成本分析
product life cycle
product environmental cost
cost breakdown
cost analysis
