摘要
本文在分析产品多生命周期的闭环物流链的基础上 ,借助供应链和价值链的概念 ,阐述了环境价值链的内涵及其分析流程。在此基础上 ,运用基于作业的成本分析 (ABC)法 ,全面论述了绿色产品设计各个阶段的成本分析函数 ,建立产品全生命周期的成本分析模型。通过经济性分析 ,发现差距 ,指导企业改进产品设计 ,以达到节约资源、保护环境、降低产品生命周期成本的目的 ,提高企业的经济效益和生态效益。
In terms of the analysis about the loop-closed logistics chain of product multi-lifecycle, by virtue of the conception of supply chain and value chain, this paper expounds the connotation of environmental value chain and its analyzing flow. Furthermore, applying the activity-based costing method, the cost analysis functions of green product design on every stage are discussed synthetically, and the cost analysis model involving the whole span of products' life cycle is set up. After economic analyzing, the disparities are found, which direct enterprises to improve their product design. As a result, it will reach the goal of economizing resources, protecting environment, reducing the cost of product life cycle, and will eventually advance the economic profit and ecological benefit related to enterprises.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2003年第3期126-130,共5页
Journal of Zhongnan University of Economics and Law
