Article-detailsAdvances in Industrial Engineering and Management
 Article-details | AIEM

2018(Volume 7)
Vol. 7, No. 1 (2018)
2017(Volume 6)
Vol. 6, No. 2 (2017)
Vol. 6, No. 1 (2017)
2016(Volume 5)
Vol. 5, No. 2 (2016)
Vol. 5, No. 1 (2016)
2015(Volume 4)
Vol. 4, No. 2 (2015)
Vol. 4, No. 1 (2015)
2014(Volume 3)
Vol.3, No.4 ( 2014 )
Vol.3, No.3 ( 2014 )
Vol.3, No.2 ( 2014 )
Vol.3, No.1 ( 2014 )
2013 ( Volume 2 )
Vol.2, No.2 ( 2013 )
Vol.2, No.1 ( 2013 )
2012 ( Volume 1 )
Vol. 1, No.1 ( 2012 )



ISSN:2222-7059 (Print);EISSN: 2222-7067 (Online)
Copyright © 2000- American Scientific Publishers. All Rights Reserved.

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  

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:895)

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

[1] Xu Yuqing, Wang Yanxiang, LiChao. The effective method on environmental cost activity-based costing[J] Environmental protection. 2003:35-37
[2] Liu Yinling. Research and construction on enterprise environmental cost accounting system[J]Northwest University,2009:29-31.
[3] Xiao Xu.Enterprise environment cost theory [M]. Beijing: China financial economic publishing house.2002.149.
[4] Xiao Xu, Hu Ke, Zhou Pengfei.Environmental activity costing base on life cycle[J]. Journal of business research.2006:49-51
[5] Zhang Tianwei, Zhen Guohong. Applying Activity-based costing to account enterprise environment cost [J]. accounting monthly(theory).2008(3):39
[6] Ma Zijun, Research on accounting and management environment costs[J].Journal of north trade,2012(1):45-48.
[7] Li Chun. Comparison on Several collation and environment cost allocation methods [J]. Chinese management informationization. 2008(3):37-40
[8] Yang Hongxin. The application on fair value in accounting professional judgment[J].Chinese management informationization. 2008(19):42-45

Terms and Conditions   Privacy Policy  Copyright©2000- 2014 American Scientific Publishers. All Rights Reserved.