绿色成本管理问题研究

The Research on Green Cost Management

由于忽视环境成本对产品成本的影响,造成产品价格失真和市场失灵,在环境恶化论和批判传统成本核算的基础上产生了企业绿色成本管理。绿色成本管理是企业将实施绿色管理的各项活动纳入到企业成本核算中。文中对绿色成本做了简要概述,简要说明绿色成本核算范围及方法,并指出绿色成本在实际运行中的问题,最后提出绿色成本管理的控制对策,为企业实行绿色成本提供借鉴。

Due to the ignorance of environmental cost impact on the product cost,le ad in g to product price distortion andmarket failures. Green cost management of enterprises generated on the basis of the theory of environmental degradation andcriticize of the traditional cost accounting. Green cost management is that the enterprises cost accounting include activities of theimplementation of green management. This article made a brief overview of the green cost,briefly explained range and method ofgreen cost accounting, pointed out green cost problems in actual operation, and put forward the control countermeasures of greencost management. Hope to provide reference for enterprises to implement green cost.