CAJ | 학술논문

随着人们环保意识的不断增强,企业越来越重视环境成本并将其纳入到产品成本核算中。文章基于产品生命周期的全过程,将产品设计研发、原材料获取、产品生产、销售、使用及回收处理各个阶段的环境成本分为企业内部环境成本和外部环境成本,然后根据产品生命周期阶段的外部环境成本提出了内部化措施,并分析了外部环境成本内部化在企业环境成本控制、经营决策、业绩评价等方面产生的效果。
수착인문배보의식적불단증강,기업월래월중시배경성본병장기납입도산품성본핵산중。문장기우산품생명주기적전과정,장산품설계연발、원재료획취、산품생산、소수、사용급회수처리각개계단적배경성본분위기업내부배경성본화외부배경성본,연후근거산품생명주기계단적외부배경성본제출료내부화조시,병분석료외부배경성본내부화재기업배경성본공제、경영결책、업적평개등방면산생적효과。
With the growing awareness of people＇s environmental protection, environmental costs are being taken seriously increasingly and included into product costing. Based on the entire process of product life cycle, we classify environmental costs from the all stages of product design and development, raw materials, production, sales, use and recovery into internal and external environmental costs and then propose internalizing measures according to the external environmental costs of the product life cycle. Finally, we analyze the effects of internalization of external environmental cost in environmental cost control, operating de- cisions and performance evaluation.