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1、本科毕业论文（设计）外文翻译原文：ThebetterwaytomeasureenvironmentalcostToday,theimportanceoftheenvironmentiswidelyrecognizedbycompanies.Withanincreaseinenvironmentallegislation,corporationsrealizethattheyhavetofactortheenvironmentintotheireverydaymanagementdecisions.However,becausesomecorporations
2、aretoofocusedonearningsandfinancialcosts,theimpactoftheiroperationsontheenvironmentcanonlybetakenintoaccountifitisquantifiedindollartermsthisissignificantsinceenvironmentalcostsareoftengrosslyunderestimated.Accordingtoa2006StatisticsCanadastudy,Canadianfirmsareestimatedtohavespenta
3、totalof$8.6billiononenvironmentalprotection,including44percentforcapitalexpendituresand56percentforoperatingexpenditures.Thisunderestimationisduetowidespreadhiddencosts.Inastudypublishedin2001,U.S.researchersrevealedthatforeverydollarofenvironmentalcostsidentifiedassuchbycompanies,
4、therewerehiddenenvironmentalcostsof$10.Companiescantmanagewhattheycantmeasure;therefore,theyneedtomeasuretheirenvironmentalcostsinordertomanageandreducethem;orperhaps,turnenvironmentalmanagementintoastrategicadvantage.WhattoincludeinenvironmentalcostsThefirstchallengeishowtodefinee
5、nvironmentalcosts.OnesolutionistouseaclassificationdevelopedbytheUnitedStatesEnvironmentalProtectionAgencyin1995.Thisclassificationmakesadistinctionbetweeninternalcostsandexternalcosts.Internalcostsincludeconventionalcosts,potentiallyhiddencosts,potentialcostsandcostsrelatedtocorpo
6、rateimageandrelationships.Moreover,externalcostsrefertoenvironmentaldegradationandtoadverseimpactsforhumanbeings,theirpropertyandtheirwelfare.Thereisadebateaboutwhetherornotexternalcostsshouldbepartofcorporatecostmanagement.However,morestringentregulationsintermsofenvironmentalliab
7、ilityareincreasinglyinternalizingcoststhathaveheretoforebeenconsideredexternal.Thisdistinctionbetweeninternalandexternalcostsiscrucialtomeasuringenvironmentalcosts.Lifecyclecosting,environmentalbalance,totalcostaccountingandactivitybasedcostingarecostingmethodsusedbycompanies.These
8、methodsarenotmutuallyexclu
