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題 名 | 企業環保成本計算模式之研究=The Computing Model for Business Environmental Cost |
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作 者 | 黃北豪; | 書刊名 | 管理會計 |
卷 期 | 45 1998.06[民87.06] |
頁 次 | 頁15-50 |
分類號 | 494.762 |
關鍵詞 | 環保投資; 環保成本; Environmental investment; Environmental cost; |
語 文 | 中文(Chinese) |
中文摘要 | 環境保育是近十年來一個世界性的議題。對國家而言,關係到經濟發展與生活品 質的協調。對企業而言,牽涉到市場競爭與成本負擔的考量。環境保育為何會造成兩難的局 面,實因環保措施通常是耗費龐大的投資,且該項投資會直接反應到成本結構上。因此,政 府若是沒有合理的獎勵措施,則廠商的環保成本無法合理轉嫁,如此一來,勢必會影響環保 投資之意願。本論文之目的即是在設計一合理的環保成本計算模式,俾便政府、廠商與社會 大眾皆能共同建立理想的環保環境,讓環保能與經濟成長並行不悖。 |
英文摘要 | For the last few decades, environmental conservation has been a worldwide topic. It promotes a country's economic development and the quality of living. For industries, it implicates market competition and cost burden considerations. Why does environmental conservation cause this dilemma? Generally, the large sum of money invested in environmental conservation will be directly reflected in the commodity cost. Therefore, if the government doesn't take reasonable courageous measures, then, manufacturer can't include the extra cost in their commodity price. So, it will deeply influence the manufacturer's willingness to invest in environmental conservation. The main aim of this abstract is to make a reasonable model for calculating the cost of environment. In this way, the government, manufacturers and the public will be able to set up ideal environmental conserva- tion practices. Then, environmental conservation keep up with economic development. |
本系統中英文摘要資訊取自各篇刊載內容。