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绿色产品的成本核算应该在保证满足用户需求的同时,实现绿色产品的企业效益和社会效益,并追求企业效益和社会效益的协调优化。绿色产品成本测度相对与传统产品成本测度而言,应是在传统成本关注产品生产成本的基础上,重点关注绿色产品生产过程的绿色产品环境成本、使用成本和回收成本。因此,本文基于作业成本法,充分考虑制造业绿色产品整个生命周期,建立制造业绿色产品成本测度模型。
The cost accounting of green products should meet the needs of users while realizing the corporate benefits and social benefits of green products and pursuing the coordination and optimization of enterprise benefits and social benefits. Compared with the traditional product cost measure, the green product cost measure should focus on the cost of environment-friendly products, the cost of using green products and the cost of recovery of green products based on the traditional cost-paying costs. Therefore, this paper, based on ABC, fully considers the entire life cycle of manufacturing green products and establishes a cost measurement model of manufacturing green products.