基于产品生命周期的环境成本分析与评估

The Analysis and Appraisal of Environmental Cost Based on the PLC

基于产品生命周期的环境成本分析与评估是将企业生态经济系统中的环境成本信息服务于企业会计信息系统和成本决策支持系统的关键一步。它利用生态经济系统方式下的产品生命周期作为分析框架，对环境成本进行了具体分类和内容阐述，在此基础上提出了基于产品生命周期的环境成本评估法及基本特征，最后就其具体评估过程进行了探讨，从而为正确进行环境管理的成本决策提供了科学依据。

The analysis and appraisal of environmental cost based on the product-life-cycle （PLC） is a key step for the information of environmental cost in the ecological-economic to system serve the accounting information and cost decision-making. The thesis takes the PLC under the ecological-economic system as the analysis frame, and elaborates the concrete classification and content of environment a cost. Here in, it puts forward proposes the appraisal methods and the basic characteristics for environment of cost based on the PLC. Lastly, it carries on the discussion on a concrete appraisal process, providing the scientific basis for carrying on the cost decision-making correctly in the environment management.