计量环境成本的更好方法外文翻译Word格式.docx
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计量环境成本的更好方法外文翻译Word格式.docx
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出处:
ClemenceRannou,Jean-FrancoisHenri,2010.“Thebetterwaytomeasureenvironmentalcost”.CMAManagement,Vol.84,no.4,Jun/Jul,pp.28-32.
外文翻译
原文:
Thebetterwaytomeasureenvironmentalcost
Today,theimportanceoftheenvironmentiswidelyrecognizedbycompanies.Withanincreaseinenvironmentallegislation,corporationsrealizethattheyhavetofactortheenvironmentintotheireverydaymanagementdecisions.However,becausesomecorporationsaretoofocusedonearningsandfinancialcosts,theimpactoftheiroperationsontheenvironmentcanonlybetakenintoaccountifitisquantifiedindollartermsthisissignificantsinceenvironmentalcostsareoftengrosslyunderestimated.Accordingtoa2006StatisticsCanadastudy,Canadianfirmsareestimatedtohavespentatotalof$8.6billiononenvironmentalprotection,including44percentforcapitalexpendituresand56percentforoperatingexpenditures.Thisunderestimationisduetowidespreadhiddencosts.Inastudypublishedin2001,U.S.researchersrevealedthatforeverydollarofenvironmentalcostsidentifiedassuchbycompanies,therewerehiddenenvironmentalcostsof$10.Companiescan’tmanagewhattheycan’tmeasure;
therefore,theyneedtomeasuretheirenvironmentalcostsinordertomanageandreducethem;
orperhaps,turnenvironmentalmanagementintoastrategicadvantage.
Whattoincludeinenvironmentalcosts
Thefirstchallengeishowtodefineenvironmentalcosts.OnesolutionistouseaclassificationdevelopedbytheUnitedStatesEnvironmentalProtectionAgencyin1995.Thisclassificationmakesadistinctionbetweeninternalcostsandexternalcosts.Internalcostsincludeconventionalcosts,potentiallyhiddencosts,potentialcostsandcostsrelatedtocorporateimageandrelationships.Moreover,externalcostsrefertoenvironmentaldegradationandtoadverseimpactsforhumanbeings,theirpropertyandtheirwelfare.Thereisadebateaboutwhetherornotexternalcostsshouldbepartofcorporatecostmanagement.However,morestringentregulationsintermsofenvironmentalliabilityareincreasinglyinternalizingcoststhathaveheretoforebeenconsideredexternal.Thisdistinctionbetweeninternalandexternalcostsiscrucialtomeasuringenvironmentalcosts.
Lifecyclecosting,environmentalbalance,totalcostaccountingandactivitybasedcostingarecostingmethodsusedbycompanies.Thesemethodsarenotmutuallyexclusiveandanumberofparametersarecommontoseveralmethods.
Lifecyclecosting
Lifecyclecostingisbasedonamoreglobalapproachoflifecycleanalysis.Therearetwomajormethodsbasedonaproductslifecycle,e.g.fromresearchanddevelopmenttodisposal(thecradletograveapproach)oritsreuse/CMAManagement29June/July2010recyclingbytheproducer(the“cradletocradle”orC2Capproach),takingintoaccountfactorssuchastransportation.
Life-cycleanalysis,amethodrecognizedbyISO14000standards,consistsinanalyzingeachandeveryflowofinputandoutputmaterialsforeachproduct.Morespecifically,inenvironmentalterms,thisapproachanalyzestheactualandpotentialimpactsoftheseflowsontheenvironment.Assuch,itincludesthreestages:
(1)aninventoryofallflowsrelatedtoenergy,water,rawmaterials,airandemissions;
(2)afollow-upofthequalitativeorquantitativemeasureoftheinducedenvironmentalimpact;
and(3)aninterpretationoftheresultsandanassessmentofopportunitiesforreducingenvironmentalimpacts.Thisapproachonlymakesitpossibletoincludeenvironmentalimpacts,andnotenvironmentalcosts.
Thereisadebateaboutwhetherornotexternalcostsshouldbepartofcorporatecostmanagement.
Life-cyclecostingrecognizestheenvironmentalcostsgeneratedbyacompanythroughoutaproductslifecycle,usingtwotypesofanalysisjointly(onaweightedorunweightedbasis)orindividually.Life-cyclecostingdemonstratesthatcostscanbeseveraltimeshigherthaninvestmentsoveraproduct’slifecycle.Thismakeslife-cyclecostingespeciallyrelevantforproductswithalonglifespanorwithrelativelyhighoperatingcosts,suchasrealestateandhighways.Inaddition,thediscountingofcosts,e.g.therecognitionoftime,makesitpossibletocomparethecostsoftwoproducts.However,thisadvantagemayalsobethemaindrawbackofthismethod,asitraisestheproblemofcorrectlyplanningforfuturecostsandselectinganappropriatediscountrate.Infact,discountingspecificenvironmentalcostsiscontroversial,sinceenvironmentalimpactsincreaseovertime.Itisthereforenotunusualforcoststobeniltoday,butexceedinglyhighafewyearsfromnow,whichiscontrarytotheveryprincipleofdiscounting.Accordingly,discountingenvironmentalcostscouldleadtominimizingfinancialinterestforprojectsthatreducefutureenvironm
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