本文首先从企业成本管理的角度,对制造型企业环境成本核算进行研究。
In this paper, first, studies the environmental cost accounting of manufacturing corporations in terms of cost management.
而环境成本又是环境会计学中最基本的问题,所以纺织印染企业环境成本核算的研究具有重要意义。
The research of environmental cost is the basic of environment accounting. As a result, the research on environment cost calculates of textile printing and dyeing business has great significance.
物流环境的变化引起了物流企业成本核算方法的改变。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
我国企业在环境成本核算上尚缺乏规范,应用方面也存在局限,需要建立相关的会计规范,转变观念,构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
环境成本核算是企业实施环境管理的有效手段,在环境质量的提高和环境成本控制方面发挥着重要的作用。
Environmental cost accounting is the effective means of environmental management implementation, and plays an important role in improving the quality of the environment and cost controlling.
环境成本核算是企业实施环境管理的有效手段,在环境质量的提高和环境成本控制方面发挥着重要的作用。
Environmental cost accounting is the effective means of environmental management implementation, and plays an important role in improving the quality of the environment and cost controlling.
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