【摘要】 在可持续发展思想的指导下,企业越来越有必要在各种管理决策中考虑环境因素,借此来改善企业的环境形象。结合生命周期成本法(LCC)的理论,对企业的环境成本进行了重新界定,分析了传统的成本会计系统对环境成本的扭曲分配,在正确分配环境成本的基础上运用LCC法对环境成本进行了合理的分析,在此基础上可以提出改进各个阶段对环境负面影响的可行性方案,最终使企业与环境达到协调发展。更多还原

【Abstract】 Under the guidance of the sustainable development, it becomes more and more necessary for companies to consider environmental costs in various management decisions. The paper redefines the environmental costs in the connection of LCC. Then it analyzes the misallocation of environmental costs using the traditional costs system, and use LCC to analyze environmental costs based on allocating environmental costs correctly. Then, the authors put forward the feasible projects to improve the negative effects on the environment, so that enterprises and environment can achieve coordinated development.更多还原