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ADVANCES IN INDUSTRIAL ENGINEERING AND MANAGEMENT
ISSN:2222-7059 (Print);EISSN: 2222-7067 (Online)
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Title : Research on Process and Application of Environmental Activity Bade Costing Based On Life Cycle
Author(s) : Zhu Xiao-lin,Shang Fang-fang
Author affiliation :
Corresponding author img Corresponding author at : Corresponding author img  

Abstract:
Environmental cost accounting has great significance in the cost savings and the improvement of economic benefits, therefore it plays an important role in the overall environmental accounting. After introducing the basic theory of environmental cost and analyzing the defects existing in the traditional cost accounting model, this paper combines the life cycle costing and activity-based costing to research the environmental cost scientifically and comprehensively. It is advantageous to analyze environmental cost comprehensively, reduce the total cost of products, and improve the effectiveness of the enterprise’s cost management decision.

Key words:Environmental cost; Activity-based costing ; Life cycle costing

Cite it:
Zhu Xiao-lin,Shang Fang-fang, Research on Process and Application of Environmental Activity Bade Costing Based On Life Cycle, Advances in Industrial Engineering and Management, Vol.2, No.2,pp. 57-62, 2013

Full Text : PDF(size: 360.68 kB, pp. 57-62, Download times:752)

DOI : 10.7508/AIEM-V2-N2-57-62

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