摘要
环境管理会计是将环境因素引入管理会计体系的正在形成之中的新兴管理会计学分支。在环境因素逐渐成为影响企业活动的重要因素的背景下,环境管理会计以其适应企业现实的经营状况等优势,日渐受到企业的重视,同时其理论的发展也在不断的完善之中。环境投资决策就是将环境因素引进管理会计之中,在管理会计进行各种决策分析时,通过确认,计量各种由于环境因素所造成的收益与成本,并将其纳入到管理会计分析的模型之中。其中着重介绍了环境投资决策的基本方法,并举实例对环境项目的决策进行分析。
Environmental management accounting is a new and developing branch of management accounting, which was born during the process of bringing environmental factors into the management accounting system . Under the background that the environmental factors are becoming the important factors of influencing the enterprise activity, because of its adaptability to the enterprises＇present management situation and other advantages. And, at the same time, its theories are developing to be much perfect. The environmental investment decision making is bringing environmental factors into management accounting, and when management accounting is analyzing the decisions, also bringing them into the model of the analysis on management accounting by identifying and measuring the profit and the cost caused by environmental factors. This paper emphasizes on basic methods of decision making on environmental investment, and analyses the decisions on environmental project by case study.
出处
《沈阳航空工业学院学报》
2005年第4期91-93,共3页
Journal of Shenyang Institute of Aeronautical Engineering
关键词
环境管理会计
环境成本
环境投资决策
环境项目分析
environmental management accounting
environmental cost
environmental investment decision making
environmental project analysis
