摘要
环境成本是企业为其利用环境所付出的代价,企业付出的代价越多收到的效益就越少,这样企业以盈利为目的的行为就受到了威胁,在环境成本方面的竞争也是企业近期竞争的热点,越来越多的企业认识到这个问题,所以使得环境成本已成为企业经营成本中不可忽视的部分,直接影响到企业的效益和社会影响力,企业加强环境成本控制的紧迫性将越来越强,那么试着就环境成本控制作些探讨。
Environmental cost is the expense that enterprises make use of the environment. The more expense enterprise costs, the less proceeds it can receive. Therefore, the action of the enterprise for the profit is under threat. The competitions in the environmental cost become the hotspot among enterprises. More and more enterprises have realized this problem. Therefore, environmental cost has become a part of the operating costs that can not be overlooked. Environmental cost impacts the business performance and sooial influence of enterprises directly. The urgency that enterprises enhance the environmental cost control will become more and more consuming. So the paper discusses on the environmental cost control.
出处
《现代制造技术与装备》
2008年第2期80-81,共2页
Modern Manufacturing Technology and Equipment
关键词
环境会计
环境成本
环境成本控制
环境成本会计控制
environmental accounting, environmental cost, environmental cost control, accounting control of environmental cost