基于环境影响的绿化物流成本初探.pdfVIP

工业安全与环保 . 94 . Ind田国al Safety and Enviromnental Protection 2012 年第 38 卷第9 期 September 2012 基于环境影晌的绿化物流成本初探善 张驰1 李华东2 (1.四川师范大学工学院成都 610101; 2. 成都纺织高等专科学校建筑工程系 成都 610101) 摘 要作为物流服务价值的重要组成部分，物流成本受到相关企业的普遍重视，物流成本核算对于制 定科学合理的微观物流策略、提高企业经济运行质量和效率具有重要意义。然而作为物流成本核算的基础， 当前的微观物流成本构成中并未考虑企业物流活动的环境影响，不能真正反映物流活动的全部成本，从而影 响了企业的可持续健康发展。基于资源环境的价值理论，提出应以绿化物流成本来衡量企业物流活动的全部 消耗，IlPtE微观物流成本构成中考虑环境成本.并给出了微观绿化物流成本的基本公式。 关键词物流成本环境价值环境成本绿化物流成本环境影响 回回m阳1 8阳dy of Greeo Logistics Cost Based 00 血eEo由onmental Impacts ZHANG Chi1 U Huadorqf ( 1 . School 01 Ter:Jmology. Síchuan Normal Uniærs仰 C阳马g-du 610101) A勘tract As an im严rtant ∞mponent ofl唔stics 盟时回 value ， logistiωωt has attracted universa1 attention by the rele- vant ent呻d棚in recent years , moreover , logis阳帽t 4CCounting(LCA) has imp哑tancesi凯ificanωfor making rea刷­ ahle microscopical logistics stm时国 and improvir鸣曲le 0严mtion quality and efficien句。f enterprise economic. Howev町， 也e 创vironmental im归ct of ente甲rise logisti，ωactivi岳es has been not taken into account in the 皿essment of microsc咄咄 1(\酬.cs 倒t currently ，州ch cannot reaJJ.y reflect the full c回恒 of logistics activiti田，四 it 由has brought about negative influenc回 on the healthy 皿m sustainable development of enterprises. Based on the value th回ry of res臼m田 and the environ- E霄哇，由is paF阳pu凶 fOl啊时 the meth叫。，[ calCWtt由19 all theω，nsumption of entelprise logislics activiti四 hy the ∞n∞plof W green 1咿sliç:; c耐， nm吻，也e environmental 伽t ~hould be ∞lUll也red in micIWCC\picallogistics c田t ， alld then the ba- ~ic fonnula of micro即pi臼1 green logistics c田t has been CQ~田cted. KeyWonl险 10脾H岱 C岱t en