生命周期法在环境成本中的应用  

Application of life cycle method in environmental cost

作　　者：高丽华[1] 

机构地区：[1]福建广播电视大学莆田分校,福建莆田351100

出　　处：《辽宁工程技术大学学报（社会科学版）》2011年第6期600-602,共3页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：针对环境成本管理问题,采用生命周期的分析方法,从产品生命周期的角度来阐明环境成本的概念、内容,以及产品生命周期各阶段对环境成本的影响,提出生态设计、清洁生产和环境营销等措施,研究结果对企业环境成本管理有指导意义。In view of problems in environmental cost management,a life cycle analysis was made of the concept and content of environmental cost,as well as the effect of all phases of the product life cycle on environment cost from the angle of product life cycle.Measures are proposed in terms of ecological design,clean production and environmental marketing.The results provide important references for environmental cost management.

关 键 词：环境成本 产品生命周期 生态设计 清洁生产 环境营销 

分 类 号：F230[经济管理—会计学]