摘要
煤炭工业作为重工业产业,具有高能耗、多排放、重污染的特点,在当前社会高度重视环境保护的情况下,如何协调经济发展与环境保护之间的矛盾,如何对环境成本进行管理,已经成为煤炭企业急需解决的问题。本文在分析传统环境成本管理模式的基础上,结合煤炭企业自身生产经营特点,将产品生命周期成本法和作业成本法结合起来,为煤炭企业构建一套科学、全面的环境成本管理体系。
As a heavy industry, the coal industry has the characteristics of high energy consumption, multi - emission and heavypollution. Under the current situation that the society attaches great importance to environmental protection, how to coordinate the contradiction between econonfic development and environmental protection, how to manage environmental costs , have become urgent problems for coal enterprises. Based on the analysis of the traditional environmental cost management mode, combined with the characteristics of coal production and operation, the paper combines the product life cycle cost method with the activity- cost method to build a scientific and comprehensive environmental cost management system for coal enterprises.
出处
《内蒙古煤炭经济》
2018年第19期82-84,共3页
Inner Mongolia Coal Economy
关键词
煤炭企业
环境成本
产品生命周期成本法
作业成本法
Coal enterprise
Environmental cost
Product life cycle cost method
Activity cost method
