| 作业成本法在环境成本核算中的应用 |
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| 引用本文： | 陈亮,潘文粹. 作业成本法在环境成本核算中的应用[J]. 辽宁工程技术大学学报(社会科学版), 2010, 12(1): 40-42 |
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| 作者姓名： | 陈亮 潘文粹 |
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| 作者单位： | 1. 辽宁工程技术大学,公共管理与法学院,辽宁,阜新,123000
2. 辽宁工程技术大学,研究生学院,辽宁,葫芦岛,125105 |
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| 摘 要： | 针对企业的环境成本归集与分配问题,采用理论分析法,研究了作业成本法在环境成本核算中的应用价值,并详细设计了作业成本法在环境成本核算中的应用流程图。结果表明：作业成本法可极大地提高环境成本核算的合理性和准确性,为企业的决策提供更加可靠的依据。
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| 关 键 词： | 作业成本法 环境成本核算 作业动因 |
Application of activity-based costing in the environmental cost accounting |
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| CHEN Liang,PAN Wencui. Application of activity-based costing in the environmental cost accounting[J]. Journal of Liaoning Technical University(Social Science Edition), 2010, 12(1): 40-42 |
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| Authors: | CHEN Liang PAN Wencui |
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| Affiliation: | 1.College of Public Management and Law/a>;Liaoning Technical University/a>;Fuxin 123000/a>;China/a>;2.Graduate College/a>;Huludao 125105/a>;China |
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| Abstract: | To solve the problem of the imputation and allocation of environmental cost of enterprises,mainly with theoretical method,this paper analyses the application value of activity-based costing in the environmental cost accounting,and in detail designs the flowchart of the application of activity-based costing in the environmental cost accounting.The results show that activity-based costing can greatly improve the rationality and accuracy of environmental costing,then various kinds of decision-making can be bas... |
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| Keywords: | activity-based costing environmental cost accounting activities cause |
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