浅议作业成本法在环境成本计算和分摊中的应用

Analysis of activity cost method used in calculation and apportionment of environmental cost

在目前传统会计系统下,环境成本直接计算分摊到制造费用,然后由所有产品共同分摊环境成本,造成产品成本信息扭曲。针对这一问题,采用作业成本法,可以通过设置作业成本库,并通过成本动因科学地、合理地确定计量环境成本,从而有效地解决这个问题,有利于管理层利用正确的产品成本信息做出有利于环境效应并具有长远发展能力的产品的决策。

Under current traditional accounting system, environmental cost is directly apportioned to manufacturing cost to be shared by all products thus generating twisted product cost information. To cope with this,activity cost method is employed. It establishes an activity cost pool and then scales environmental cost scientifically and reasonably based on cost drivers. This approach is helpful to decision making by management with correct product cost information, which favors development of a more environment-friendly and lasting product.