| 环境成本的归集和分配若干方法比较 |
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| 引用本文： | 李春.环境成本的归集和分配若干方法比较[J].商丘职业技术学院学报,2008,7(3):51-52. |
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| 作者姓名： | 李春 |
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| 作者单位： | 商丘职业技术学院,河南,商丘,476000 |
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| 摘 要： | 随着对经济可持续发展战略重要性认识的深入，人们开始对环境问题予以关注，由此产生了环境成本会计。对环境成本的归集和分配方法的研究成为环境成本会计的重要内容。
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| 关 键 词： | 制造成本法 作业成本法 生命周期法 |
| 文章编号： | 1671-8127(2008)03-0051-02 |
| 修稿时间： | 2007年8月6日 |
Comparisons of Some Methods about the Environment Cost Collection and Appropriation |
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| LI Chun.Comparisons of Some Methods about the Environment Cost Collection and Appropriation[J].Journal of Shangqiu Vocational and Technical College,2008,7(3):51-52. |
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| Authors: | LI Chun |
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| Institution: | LI Chun ( Shangqiu Vocational and Technical College,Shangqiu 476000, China) |
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| Abstract: | With the further learning about the importance of economy persistent developing strategic, people begin to pay attention to the environment problem. Therefore, the environment cost accounting appeared. It is the important content of environment cost accounting to research methods about the environment cost collection and appropriation. |
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| Keywords: | manufacturing cost method assignment cost method life cycle method |
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