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。
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 based on a more reliable reason for the enterprise.
出处
《辽宁工程技术大学学报（社会科学版）》
2010年第1期40-42,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
作业成本法
环境成本核算
作业动因
activity-based costing
environmental cost accounting
activities cause
