【作者】 邓明君； 罗文兵； 陈瓒；

【Author】 Deng Ming-Jun Luo Wen-bing Chen Zan (Business School of Hunan University of Science and Technology, XiangTan, Hunan,411201,China)

【机构】 湖南科技大学商学院；

【摘要】 物质流成本会计是一种新型的环境管理会计工具,推广应用物质流成本会计的关键和难点在于确认与计量企业各流程链上各种排放所产生的环境损害影响成本,而环境损害影响成本是生命周期评价的核心内容。本文通过论述物质流成本会计与生命周期评价的基础理论和技术框架,揭示物质流成本会计与生命周期评价整合的基础,并结合案例对整合后的核算流程进行了分析。更多还原

【Abstract】 Material Flow Cost Accounting is one of the most promising environmental management accounting tools, the key to the popularization and application of Material Flow Cost Accounting is the recognition and measurement of environmental damage costs of all the emissions arising from the business process chain, the cost of environmental damage is the core of Life-Cycle Assessment. This paper discusses the basic theory and technical framework of the Material Flow Cost Accounting and Life-Cycle Assessment, and disclosure their integration base, then analysis the costing process by combining the case.更多还原