木制家具制造企业环境成本计量研究

Research on Environmental Cost Measurement of Wooden Furniture Manufacturing Enterprises

木制家具制造企业一直缺少有效的环境成本计量方法,特别是对于木材原料存在计量困难的问题。分析木制家具企业的特点,找出对环境服务功能影响最大的环节,将环境成本分为原料环境成本、生产环境成本两部分,用等效替代法建立数学模型,提出了简易的计量方法。对案例企业的测算结果表明:这种方法能抓住主要矛盾,算法简便可操作性强;该企业品质原料成本占33.28%,环境风险成本占41.68%,而环保投入仅占资产投入的4.4%,应增加环境治理的投入。

Wooden furniture manufacturing enterprises have been lack of effective environmental cost measurement methods,especially for wood raw materials there are difficult measurement problems.This paper analyzed the characteristics of wooden furniture enterprises,finds out the link that has the greatest influence on the environmental service function,divides the environmental cost into the raw material environmental cost and the production environmental cost,establishes the mathematical model with the equivalent substitution method,and produces the simple measurement method.The calculation results of the case enterprise showed that the method proposed in this paper could catch the main contradiction,and the algorithm was simple and operable,The raw material environmental cost of the case enterprise accounted for 33.28%,the environmental risk cost accounted for 41.68%,and the environmental protection investment only accounted for 4.4%of the total asset investment,the investment in environmental management should increased.