摘要
环境成本是指本着对环境负责的原则,为管理企业活动对环境造成的影响而采取或被要求采取的措施的成本,以及因企业执行环境目标和要求所付出的其他成本。在传统的会计系统中,考虑的是内部环境成本,且分散在不同的成本和费用项目中,而其他相关的环境成本则因隐藏在其他的费用项目中,甚至没有反映在会计系统中而未能得到考虑。因此,要为决策者准确提供相关环境成本信息,必须改进环境成本的处理方法,包括环境成本的核算方法的构建和环境成本的处理方法的改进——作业成本法。
Environmental cost refers to the cost which is responsible for environment,and happens during enterprises' management and their implement of certain environmental targets.In traditional accounting system,internal environmental cost is always considered and it disperses in different cost and expense items.But other related environmental cost is concealed in other expense items,and it even isn't shown in the accounting system.So in order to provide accurate information of environmental cost,we need to improve the disposal of environmental cost,including the accounting method of environmental cost and improvement on the disposal of environmental cost,that is,Activity Based Costing.
出处
《福建商业高等专科学校学报》
2008年第2期38-43,共6页
Journal of Fujian Commercial College
基金
福建省教育厅社科项目"福建省环境会计实施状况调查与分析"(JBS06198)
关键词
环境成本
确认与计量
作业成本法
environmental cost
confirmation and measurement
Activity Based Costing
