摘要
Abstract
Under current traditional accounting system,environmental cost is directly apportioned to manufacturing cost to be shared by all products thus generating twisted product cost information. To cope with this,activity cost method is employed. It establishes an activity cost pool and then scales environmental cost scientifically and reasonably based on cost drivers. This approach is helpful to decision making by management with correct product cost information,which favors development of a more environment-friendly and lasting product.关键词
作业成本法/环境管理会计/环境成本/产品成本Key words
Activity cost method/environmental management accounting/environmental cost/product cost分类
管理科学
