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文章从战略成本管理的角度出发,研究企业环境成本的内涵、影响、确认、控制和实施保障,把环境成本纳入成本核算系统,以此来分析产品从采购原材料到售后服务这一价值链作业过程中发生的成本,并为企业提供正确的环境成本信息,帮助企业作出正确的环境决策,改善企业与环境的关系,实现企业的可持续发展。
From the perspective of strategic cost management, the article studies the connotation, influence, confirmation, control and implementation of environmental cost of enterprises, and incorporates environmental costs into the cost accounting system to analyze the process of product value chain from purchasing raw materials to after-sales service In the costs incurred, and provide enterprises with the correct environmental cost information to help enterprises make the right environmental decision-making, improve the relationship between business and the environment, and achieve sustainable development of enterprises.