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可持续发展成本及其在吉林省西部农牧交错带的应用 被引量:5
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作者 相伟 丁四保 《中国软科学》 CSSCI 北大核心 2005年第4期97-104,共8页
本文立足于"内化"自然地理要素的方法定量评价区域(系统)可持续发展能力,通过各种要素对可持续发展的不同作用(正向为能力、负向为成本)平衡结果,表征区域(系统)可持续发展能力。以吉林省西部农牧交错带为研究对象,认为现阶... 本文立足于"内化"自然地理要素的方法定量评价区域(系统)可持续发展能力,通过各种要素对可持续发展的不同作用(正向为能力、负向为成本)平衡结果,表征区域(系统)可持续发展能力。以吉林省西部农牧交错带为研究对象,认为现阶段其可持续发展成本主要为恢复受损生态系统的成本,并对此进行了成本核算。研究表明,这种成本的地域分布规律不明显,但时间轴上具有累积放大的特点,需要及时治理,并提出了优先进行退耕还草和草原抚育、成本"外溢"等建议。 展开更多
关键词 可持续发展成本 内化 农牧交错带 成本外溢
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可持续发展成本理论及其应用思路 被引量:8
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作者 陈明坤 《企业经济》 CSSCI 北大核心 2011年第1期19-21,共3页
在经济发展过程中,由一个经济发展目标向另外一个经济发展目标转换的过程中必然会付出一些代价。这是可持续发展过程中的代价,即可持续发展成本问题。在新的历史条件下,可持续发展成本的出现改变了原有的成本视角,促使我们用全新的时空... 在经济发展过程中,由一个经济发展目标向另外一个经济发展目标转换的过程中必然会付出一些代价。这是可持续发展过程中的代价,即可持续发展成本问题。在新的历史条件下,可持续发展成本的出现改变了原有的成本视角,促使我们用全新的时空观来看待成本理论问题。本文采用规范分析的方法,通过分析可持续发展成本的理论现状和现实要求,探讨可持续发展成本理论的主要内容,进一步提出可持续发展成本理论的应用思路,为成本理论研究和成本管理实践提供新思路。 展开更多
关键词 可持续发展成本 成本理论 成本管理
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可持续发展成本理论刍议 被引量:10
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作者 陈明坤 《企业经济》 北大核心 2006年第10期130-131,共2页
可持续发展成本的研究目前仅仅停留在环保成本的研究,而对受社会人文环境影响的人文成本却未受到重视。本文对可持续发展成本的内涵和外延进行了探讨,力图确立可持续发展成本的理论体系。
关键词 可持续发展成本 自然生态成本 人文生态成本
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我国可持续发展成本的问题分析及管理思路 被引量:6
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作者 陈明坤 《企业经济》 CSSCI 北大核心 2009年第10期115-117,共3页
30年来我国经济体制由计划经济体制向市场经济体制转变,这一时期,经济发展占了主导地位,经济发展过程中忽视了人与自然的可持续发展、人与人之间和谐社会的共建等问题,这些问题的出现会导致资源耗竭、自然环境破坏、社会不和谐,形成了... 30年来我国经济体制由计划经济体制向市场经济体制转变,这一时期,经济发展占了主导地位,经济发展过程中忽视了人与自然的可持续发展、人与人之间和谐社会的共建等问题,这些问题的出现会导致资源耗竭、自然环境破坏、社会不和谐,形成了可持续发展成本。然而,可持续发展成本在理论和实务还没有得到足够的重视。基于此,为落实科学发展观,研究我国新时期的可持续发展成本问题显得尤为必要。本文运用分析法,分析了可持续发展成本理论和实务的现状,以期业界对此予以足够的重视。在分析可持续发展成本问题的基础上,提出了可持续发展成本的管理思路。 展开更多
关键词 可持续发展成本 问题分析 管理思路
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经济发展方式转变下企业可持续发展成本问题探析 被引量:2
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作者 陈明坤 《企业经济》 CSSCI 北大核心 2011年第8期26-28,共3页
"十二五"时期我国经济社会发展将处于新的转型期,其内涵包括经济发展方式的转型、产业结构的转型、社会发展向和谐和生态化转型等多个方面。发展方式转变政策的提出必然会影响企业可持续发展成本。本文首先对经济发展方式转... "十二五"时期我国经济社会发展将处于新的转型期,其内涵包括经济发展方式的转型、产业结构的转型、社会发展向和谐和生态化转型等多个方面。发展方式转变政策的提出必然会影响企业可持续发展成本。本文首先对经济发展方式转变的现实背景进行了分析,并结合实际探讨了经济发展方式转变对企业可持续发展成本的影响,旨在揭示转变经济发展方式下企业因自身发展、外部政策变化产生的可持续发展成本问题,为企业在经济发展方式转变的复杂条件下的可持续发展成本管理提供实践思路。 展开更多
关键词 经济发展方式转变 可持续发展成本 成本管理
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浅析可持续发展成本战略——科达机电成本战管理案例分析
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作者 邓丽萍 《法商论坛》 2011年第2期247-248,共2页
可持续发展成本是由自然生态成本、人文生态成本等组成。可持续发展成本战略是指从战略的高度研究可持续发展成本,其作用的发挥因成本运行机制不同而异,具有独特性、效益性、可持续性等特点,受到自然资源、生态环境、人力资源、社会... 可持续发展成本是由自然生态成本、人文生态成本等组成。可持续发展成本战略是指从战略的高度研究可持续发展成本,其作用的发挥因成本运行机制不同而异,具有独特性、效益性、可持续性等特点,受到自然资源、生态环境、人力资源、社会和谐等因素影响.本文通过研究可持续发展成本战略的内涵、特点及影响因素,以科达机电为案例分析,寻求从总体上降低可持续发展成本,真正实现可持续发展的途径。 展开更多
关键词 可持续发展成本理论体系 可持续发展成本战略管理
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简释可持续发展成本
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作者 胡元木 白峰 《山东经济》 2008年第6期59-64,共6页
可持续发展观要求我们对成本概念进行正确的理解,已经付出的资源代价是成本,应该付出但尚未付出、迟早要付出的资源代价也应该理解为成本,这是对可持续发展成本理解的基础。可持续发展成本主要是由自然生态成本和人文生态成本构成。重... 可持续发展观要求我们对成本概念进行正确的理解,已经付出的资源代价是成本,应该付出但尚未付出、迟早要付出的资源代价也应该理解为成本,这是对可持续发展成本理解的基础。可持续发展成本主要是由自然生态成本和人文生态成本构成。重视可持续发展成本核算是优化资源环境的需要、完善国民经济核算体系的需要以及正确计算产品成本的要求。构建可持续发展成本核算体系应从自然生态成本核算体系和人文生态成本核算体系两个子系统进行构建。 展开更多
关键词 可持续发展 可持续发展成本 自然生态成本 人文生态成本
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从微观角度来看可持续发展成本
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作者 胡琼 《商情》 2012年第7期7-7,共1页
随着可持续发展搬上研究的平台,可持续发展成本越来越受到重视.本文就从企业这个微观的角度来分析企业中可持续发展成本的构成,并提出几点建议。
关键词 可持续发展成本 人文生态成本 微观 企业文化
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乡村地区降低可持续发展成本思路研究
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作者 杨晓波 《大观周刊》 2012年第6期87-87,共1页
本文从可持续发展成本的影响因素出发,阐述了乡村可持续发展的现实状况,对于降低乡村可持续发展成本从经济和建设的土地利用规划建设、新能源利用、废弃物管理和利用、乡村产业、发展乡村旅游这几个方面改进进行了探讨。
关键词 乡村地区 可持续发展成本 生态旅游
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浅析企业可持续发展成本
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作者 吴紫薇 《市场论坛》 2019年第5期44-46,共3页
当前我国经济社会发展已经步入了新的阶段,可持续发展方式一跃成为企业集团和公众关注的焦点。企业经济可持续发展方式的转变已是影响社会经济发展的原因。由此,作者首先对企业可持续发展及企业可持续发展的成本两者的含义进行一定的阐... 当前我国经济社会发展已经步入了新的阶段,可持续发展方式一跃成为企业集团和公众关注的焦点。企业经济可持续发展方式的转变已是影响社会经济发展的原因。由此,作者首先对企业可持续发展及企业可持续发展的成本两者的含义进行一定的阐述,再通过对现今企业经济可持续发展方式的背景做出分析,然后结合实际对企业经济可持续发展方式的现状和存在问题做出了探讨,并在此基础上对企业在现行经济可持续发展方式转变的可持续发展成本管理提供切实可行的建议。 展开更多
关键词 企业可持续发展成本 可持续发展 成本控制
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基于企业生命周期的可持续发展成本管理研究
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作者 辛斌明 《今日财富》 2010年第3期142-142,共1页
改革开放以来,我国经济体制由计划经济体制向市场经济体制转变,强调经济发展不可避免的导致资源耗竭、自然环境破坏、社会不和谐,形成了可持续发展成本。本文从企业生命周期的角度分析其企业在各个阶段承担可持续发展成本的能力和意... 改革开放以来,我国经济体制由计划经济体制向市场经济体制转变,强调经济发展不可避免的导致资源耗竭、自然环境破坏、社会不和谐,形成了可持续发展成本。本文从企业生命周期的角度分析其企业在各个阶段承担可持续发展成本的能力和意识,并最终提出可企业在各阶段可持续发展成本管理的思路。 展开更多
关键词 可持续发展成本 企业生命周期 成本管理
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可持续发展战略:成本与效益的博弈 被引量:1
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作者 袁招兰.畏寸笥二 《今日财富》 2010年第1期37-37,共1页
党的十七大报告全面深刻地阐述了科学发展观,要求企业的发展不能再以牺牲资源与环境的代价,而是要坚持以人为本,全面、协调、可持续地发展。本文通过对可持续发展的成本与效益进行分析,试图寻找出一些实现成本效益均衡的途径和方法。
关键词 可持续发展成本 可持续发展效益 成本效益均衡
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The economic impact of emission peaking control policies and China's sustainable development 被引量:7
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作者 WANG Yi ZOU Le-Le 《Advances in Climate Change Research》 SCIE 2014年第4期162-168,共7页
To achieve the goals of national sustainable development, the peaking control of CO2 emissions is pivotal, as well as other pollutants. In this paper, we build a Chinese inter-regional CGE model and simulate 13 polici... To achieve the goals of national sustainable development, the peaking control of CO2 emissions is pivotal, as well as other pollutants. In this paper, we build a Chinese inter-regional CGE model and simulate 13 policies and their combinations. By analyzing the energy consumptions, coal consumptions, relating emissions and their impacts on GDP, we found that with the structure adjustment policy, the proportion of coal in primary fossil fuels in 2030 will decrease from 53% to 48% and CO2 emissions will decrease by 11.3%-22.8% compared to the baseline scenario. With the energy intensity reduction policy, CO2 emissions will decrease by 33.3% in 2030 and 47.8% in 2050 than baseline scenario. Other pollutants will also be controlled as synergetic effects. In this study we also find that although the earlier the peaking time the better for emission amounts control, the economic costs can not be ignored. The GDP will decrease by 2.96%-8.23% under different scenarios. Therefore, integrated policy solutions are needed for realizing the peaks package and more targeted measures are required to achieve the peaks of other pollutants earlier. 展开更多
关键词 CO2 emission peak PM2.5 Policy scenario Economic impacts Synergetic effects
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Potentials of community-based tourism in transformations towards green economies after the 2008 Wenchuan earthquake in West China 被引量:1
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作者 TANG Yong 《Journal of Mountain Science》 SCIE CSCD 2016年第9期1688-1700,共13页
This study investigates the contrasting sceneries of community-based tourism after the 2008 Wenchuan earthquake and focuses on the potentials of tourism in transformations towards green economies. How are tourism and ... This study investigates the contrasting sceneries of community-based tourism after the 2008 Wenchuan earthquake and focuses on the potentials of tourism in transformations towards green economies. How are tourism and environment linked in a sustainable relationship? And how can potentials of community-based tourism be directed in transformations towards green economies? A qualitative research design is used to examine contrasting sceneries and specific green elements of community-based tourism in a Qiang people's fortress village in Mao County, Sichuan Province, West China and further discuss how tourism can be compatible with human wellbeing through demonstrating a commitment to sustainable development. The study argues that potential economic, social and environmental costs of tourism need to be considered when evaluating the loss of community benefits toward sustainability. The green elements suggest the potential of community-based tourism in transformations towards green economies, involving green agricultural, green building, and green energy, green governance, green service and green consumption. This study will contribute to the debate about the relationship between tourism and environment sustainability in the green economies, as well as the critique of what can be learned for community development from green tourism in mountainous regions after the inevitable natural disasters. 展开更多
关键词 Green economy Sustainable tourism Green tourism Community tourism Wenchuanearthquake MOUNTAINS
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Combinatorial Optimization for Electric Vehicles Management 被引量:2
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作者 Nora Touati-Motmgla Vincent Jost 《Journal of Energy and Power Engineering》 2012年第5期738-743,共6页
Growing concerns about environmental quality of cities are calling for sustainable road transportation technologies. EV (electric vehicles), for public and private transport, can contribute significantly to the lowe... Growing concerns about environmental quality of cities are calling for sustainable road transportation technologies. EV (electric vehicles), for public and private transport, can contribute significantly to the lowering of the current pollution levels. However, the EV use is currently facing several weaknesses among which are: limited driving range, high cost and overall limited efficiency. Electric vehicles management is a relatively recent problem; its purpose is to expedite the establishment of a costumer convenient, cost-effective, EV infrastructure. Inspire the relevance of the problem, a few small research communities in this field work on some of its aspects. In this work, some important issues of this problem are discussed and the contribution of combinatorial optimization tools for solving some challenging subproblems is studied. 展开更多
关键词 Electric vehicles management routing problem facility location vehicles redistribution.
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Small Claims Court in Environmental Disputes Resolution to Support the Realization of Sustainable Development
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作者 Efa Laela Fakhriah 《Sociology Study》 2013年第8期588-595,共8页
An appropriate business dispute resolution will ensure that the parties involved would not have to spend too much time and cost to resolve their case. There are two ways to resolve business disputes, through litigatio... An appropriate business dispute resolution will ensure that the parties involved would not have to spend too much time and cost to resolve their case. There are two ways to resolve business disputes, through litigation and non-litigation process. The non-litigation process mainly depends upon the agreement of the parties involved and does not have a formally binding force upon them. Although the non-litigation process is more preferred in resolving business disputes, sometimes it does not completely resolve the issue. A specific business dispute resolution procedure such as the mechanism of small claims court (an informal court) is required. The objectives of the small claims court are to settle cases in prompt and cost-effective manner, and to avoid lengthy and complex formal legal procedures. Although it is still a part of the litigation process, the small claims court applies simplified procedures that are different from those of conventional civil cases. Nonetheless, the judgment of the small claims court has the same legally binding force as that of general court. The small claims court is situated in the District Court, but the examination of cases is different from general procedures and until now the mechanism has not been widely known in Indonesia. 展开更多
关键词 Small claims court dispute resolution
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Research on Furniture Design Methods Based on Sustainable Design Theory
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作者 Yuan Yuan Wu Xuejuan 《International Journal of Technology Management》 2014年第4期95-97,共3页
Environmental awareness is going deeply into the hearts of people in nowadays. Interior environment design of buildings is one of the manifestations of life quality, and furniture is one of the important elements comp... Environmental awareness is going deeply into the hearts of people in nowadays. Interior environment design of buildings is one of the manifestations of life quality, and furniture is one of the important elements composing interior design. In order to realize using the lowest cost to enjoy the best home life, the paper discusses sustainable design methods from different perspectives, and uses science and technology to integrate art, culture and nature. For the development status of furniture market, the paper researches how to solve the problems faced by furniture market by sustainable design, for achieving continuable, recycle and recoverable objective to control cost and enrich home life of consumer. 展开更多
关键词 furniture design sustainable design recycled recoverable RECYCLABLE
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Advanced Industrial Engineering in Next Generation of Manufacturing Systems
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作者 Branislav Micieta Vladimira Bifiasovit Michal Haluska 《Journal of Mechanics Engineering and Automation》 2014年第4期311-317,共7页
The article deals with possible approaches to the development trends in the industrial engineering in manufacturing organizations. The authors emphasize the need for integration of advanced industrial engineering in t... The article deals with possible approaches to the development trends in the industrial engineering in manufacturing organizations. The authors emphasize the need for integration of advanced industrial engineering in the next generation of manufacturing systems, which responds to new trends of production, innovation and advanced technology. This integration represents a sustainable development, so that humanization of work are increased, more effective use of natural and energy resources are achieved and production costs are reduced. Trends in the products manufacturing must meet both industrial engineering as well as production management. The development trends in the industrial engineering in manufacturing organizations must use methods and tools of advanced industrial engineering to achieve competitiveness. The second part of this article deals with specification of these approaches in next generation of production systems. 展开更多
关键词 Advanced industrial engineering development trends manufacturing enterprise intelligent agent autonomous control.
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Development of Pull Strategies in Production Management in Order to Increase Efficiency of Manufacturing Enterprise
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作者 Branislav Micieta Libor Kubinec Vladimira Bifiasova 《Journal of Mechanics Engineering and Automation》 2014年第9期730-737,共8页
The article deals with possible approaches to the management of manufacturing organizations. The authors emphasize the need for integration of lean management with eco-innovation. This integration represents a sustain... The article deals with possible approaches to the management of manufacturing organizations. The authors emphasize the need for integration of lean management with eco-innovation. This integration represents a sustainable development so that environmental impacts are reduced, more effective use of natural resources is achieved and production costs are reduced. Manufacturing organizations based on that approach must use so-called pull production control systems. Pull systems are most often presented in production management system--Kanban. This article also deals with specification of these systems and the development of pull strategies in production management in order to increase efficiency of manufacturing enterprise. 展开更多
关键词 Production management development trends manufacturing enterprise pull systems.
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关于新形势下军工企业项目财务管理工作的思考
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作者 王颖 《中国总会计师》 2024年第6期94-96,共3页
在推动实现武器装备低成本可持续发展的形势要求下,装备经济性指标与技术、质量指标的重要性趋于同等,探究新形势下项目财务管理工作的有效手段,提升武器装备财务管理水平,成为军工企业发展的必由之路。本文结合项目财务管理理论及时代... 在推动实现武器装备低成本可持续发展的形势要求下,装备经济性指标与技术、质量指标的重要性趋于同等,探究新形势下项目财务管理工作的有效手段,提升武器装备财务管理水平,成为军工企业发展的必由之路。本文结合项目财务管理理论及时代管理要求,深入剖析军工企业项目财务管理现状及问题,并提出改进建议,期望以基线管理为抓手,提升项目财务管控效能,为经营提供决策支持,为核心竞争力提升提供内生动力。 展开更多
关键词 项目财务管理 基线管理 成本可持续发展
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