企业环境成本评估方法探析

Study on Appraise ment of Environmental Cost in Enterprise

企业环境管理实践需要完善的环境成本评估方法,文章首先界定环境成本内涵,区分环境成本的类型,在此基础上运用企业物料流动投入产出平衡分析过程,着重阐释物料采购价值的环境成本评估方法,并结合澳大利亚某啤酒企业进行相关案例研究,探索提高物料使用效率的途径与方法。

In enterprise environmental management, it is essential to consummate appraisal procedure of environmental costs. Based on the intention of environmental costs, the corresponding type of EC gets discriminated. Thus incorporation with the input-output analysis process of material flow balances is introduced, and the appraisal procedure of environmental cost in material purchase value is then thoroughly stressed. Combined with practic.al application case analysis of an Australia brewery, it is aimed to promote the use efficiency of material and achieve synergy benefits of enterprise environment and economic.