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1、作业成本法和生命周期成本法（Activitybasedcostingandlifecyclecosting）ActivitybasedcostingandlifecyclecostingActivitybasedcostingandlifecyclecosting2008-12-2015:10:56Environmentalaccountingisextensive,anditscoreisenvironmentalcost.Environmentalcostreferstotheexpensesi
2、ncurredbyenterprisesinordertoprotecttheenvironment.Itscharacteristicscanbesummarizedasfollows:1.,theoriginalproductcoststructurehasundergonesignificantchanges.Inthetraditionalcostsystem,theenterpriseonlycoststheproductproductionprocessincludedintheprod
3、uctcost,andthedesign,developmentandafter-salesphasecostsincludedintheperiodcost.Inenvironmentalaccounting,tothewholelifecycleoftheproductscostaccounting,specifictotheenvironmentalcost,includingnotonlythecostoftheproductintheproductionprocessofenvironme
4、ntalcostandexpenditure,includingproductdevelopment,salesuntileliminatedtheentireprocessoflifeenvironmentalexpenditure.2.thecostislargeandthetrendisincreasing.Aspeoplepaymoreandmoreattentiontoenvironmentalprotection,theenterpriseswhicharethemainpolluter
5、sareincreasinglyresponsibleforit,sotheenvironmentalexpenditureisalsoveryhuge.Moreover,withtheenhancementofthegovernment'senvironmentallegislationtotheenterprise,thepublic'sdemandforenvironmentalqualityishigherandhigher,whichmakestheenvironmentalexpendi
6、tureoftheenterprisesshowarisingtrend.3.thecostisnotbalanced.Environmentalexpenditureunlikeothercostitemssuchasdirectmaterialsthatbalanceoccurredintheproductionprocess,itisoftensuddenorone-time,suchasviolationofenvironmentallawsbyfineduetoexpenditure,in
7、vestmentinenvironmentalprotectionfacilitiesetc..4.potentialcostsurge.Environmentalactivitieshaveitsparticularity,andthedestructionoftheenvironmentbythecurrentproductionandoperationactivitiesofenterprisesmaynotbeobvious,butthisdoesnotmeanthatenterprises
8、donotbearanyenvironmentalcosts.Becausethedestructionoftheenvironmentattheexpenseofoneortheother,andthecostisincreasingtrend.Dailyaccountingpointofview,China'scurrentpracticeisrelatedtotheenvironment;intheactualexpenditureincludedthetime
