基于作业成本法下的制造业绿色产品成本测度模型建立

绿色产品的成本核算应该在保证满足用户需求的同时,实现绿色产品的企业效益和社会效益,并追求企业效益和社会效益的协调优化。绿色产品成本测度相对与传统产品成本测度而言,应是在传统成本关注产品生产成本的基础上,重点关注绿色产品生产过程的绿色产品环境成本、使用成本和回收成本。因此,本文基于作业成本法,充分考虑制造业绿色产品整个生命周期,建立制造业绿色产品成本测度模型。

A Cost Measuring Model of Green Products in Manufacturing Industry Based On Opportunity Costing

The cost of the green product checks should at guarantee to satisfy the customer demanding at the same time, realize the business enterprise performance of the green product with social performance, combine to pursue the business enterprise performance to is excellent to turn with the coordination of the social performance.The green product cost measures the opposite measuring with traditional product cost but talk, should be green product environment cost that foundation in traditional cost concern product production cost top, the point pays attention to the green product production line, usage cost with recover the cost.Therefore, this text according to homework cost method, consider green product in manufacturing industry whole life cycle well, establish the green product in manufacturing industry cost measure the model.