摘要
传统的塑料包装定价模型仅局限于企业生产经营成本,由于其低定价而引起的高需求与高消耗造成了严重的视觉污染和潜在危害。对此,基于全生命周期成本理论视角,对塑料包装袋的设计研究、生产制造、销售使用、废弃处置4个阶段进行成本分析,指出其成本核算不全面的痛点,扩充产品定价视角,并基于此面向制造商提出塑料包装袋成本核算新方式。
The traditional pricing model of plastic packaging is limited to the production cost of enterprises.The high demand and high consumption caused by low pricing result in serious visual pollution and potential harm.Based on the perspective of life cycle cost theory,this paper analyzed the cost of plastic packaging bags in four stages:design and research,production and manu-facture,sale and use,and waste disposal,and pointed out the shortage of incomplete cost accounting,expanded the perspective of product pricing,and based on this mainly for the relevant manufacturers to provide a new cost accounting method for plastic packaging bags.
作者
于芳芳
马美馨
YU Fangfang;MA Meixin(Xi'an University of Technology,Xi'an 710054,Shaanxi,China)
出处
《能源与节能》
2021年第9期94-96,共3页
Energy and Energy Conservation
