{财务管理财务会计}企业环境成本会计外文翻译.pdfVIP

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{财务管理财务会计}企业环境成本会计外文翻译.pdf

{财务管理财务会计}企业 环境成本会计外文翻译 IMPLEMENTINGENVIRONMENTALCOST ACCOUNTINGINSMALLANDMEDIUM-SIZED COMPANIES 1 .ENVIRONMENTALCOSTACCOUNTINGINSMES Sinceitsinceptionsome30yearsago,EnvironmentalCostAccounting(ECA)h asreachedastageofdevelopmentwhereindividualECAsystemsareseparatedfrom thecoreaccountingsystembasedanassessmentofenvironmentalcostswith(seeF ichteretal.,1997,LetmatheandWagner,2002). Asenvironmentalcostsaremonlyassessedasoverheadcosts,neithertheold erconceptsoffullcostsaccountingnortherelativelyrecentoneofdirectcosti ngappeartorepresentanappropriatebasisfortheimplementatio

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