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制造企业环境成本核算方法分析

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摘要 越来越严重的环境问题,是自然界在给我们敲响警钟,企业不能再无视环境成本,要对环境成本引起足够的重视。企业环境成本可以定义为其为自身带来的环境负荷所发生的支出。其包含自然资源消耗费、环境治理费、环境预防费等,核算方法有差额计量法、作业成本法、人力资本法等。
作者 田冬晓
出处 《产业与科技论坛》 2017年第13期213-214,共2页 Industrial & Science Tribune
基金 南阳战略发展研究院科研项目(编号:nyzl201604)研究成果
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