Cost Management in the Textile Chain: Reducing Environmental Impacts and Costs for Green Products
Cost Management in the Textile Chain: Reducing Environmental Impacts and Costs for Green Products
复制标题
纺织链成本管理：减少绿色产品的环境影响和成本
DOI：
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发表时间：
2003
期刊：
影响因子：
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通讯作者：
S. Seuring
中科院分区：
文献类型：
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作者：
S. Seuring
绿色产品要求遵守其生命周期或供应链。在环境管理会计中，供应链已被确定为需要分析的一个重要因素。这导致了生命周期成本计算的发展，它评估整个生命周期的成本。然而，这种方法仍然忽视了生命周期或供应链中各个参与者的重要性。供应链管理将这些个体参与者整合在一起，因为它既涉及到材料和信息流的管理，也涉及到公司之间的关系。供应链中的成本管理必须建立在这些根基之上。因此，供应链成本计算区分了三个成本水平：直接成本、作业成本和交易成本。这一方法的适用性在两个案例研究中得到了证明，这两个案例记录了德国领先的邮购企业Otto和总部位于德国的欧洲领先服装生产商Steilmann的商业实践。
Greening products requires that their life cycle or supply chain be observed. Within environmental management accounting, the supply chain has been identified as an important factor to be analysed. This has led to the development of life cycle costing, which assesses costs along the total life cycle. However, this approach still neglects the importance of the individual actors along the life cycle or supply chain. Supply chain management integrates these individual actors, since it deals with the management of both materials and information flows as well as with relationships between companies. Cost management in the supply chain must build on these roots. Consequently, supply chain costing distinguishes three cost levels: direct, activity-based and transaction costs. The suitability of this approach is illustrated in two case studies which document business practices at Otto, a leading German mail order business, and Steilmann, a leading German- based European clothing producer.
建立植物生长和发育的综合模型。
DOI：
10.1104/pp.102.017061
发表时间：
2003
期刊：
Plant physiology.
影响因子：
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作者：
Nemhauser,JenniferL;Maloof,JulinN;Chory,Joanne
通讯作者：
Chory,Joanne