MOTI: Motivating Environmentally Conscious Products and Processes: The Role of Social Pricing and Full Cost Accounting

* 9613405 Lave 这笔赠款为开发和测试成本会计系统提供资金，该系统确定了公司内部和外部每种原材料、工艺和产品的能源消耗和环境后果的全部社会成本影响。 这些管理信息工具将与三个大公司合作开发，并将使大部分能源消耗和环境影响外部因素内部化。 这一成本核算系统将使产品和工艺设计者能够代表材料和工艺成本，这些成本具有环境后果的综合成本组成部分。 这项研究将为企业提供财务信息，激励企业优化能源使用，防止产生环境污染物，并最大限度地减少废物产生。 这些信息将有助于公司提供更环保的产品和服务，同时提高质量和降低成本。 ***

*** 9613405 Lave This grant provides funding for the development and testing of a cost accounting system that identifies the full social cost impacts of the energy consumption and environmental consequences of each raw material, process and product internal and external to the firm. These management information tools will be developed in cooperation with three major corporations and will permit the internalization of a large portion of the energy consumption and environmental impact externalities. This cost accounting system will allow product and process designers to represent material and process costs that have an integrated cost component for environmental consequences. This research will provide companies with financial information that should motivate behavior to optimize energy usage, to prevent the generation of environmental pollutants and to minimize waste generation. This information will help companies provide more environmentally friendly products and services while improving their quality and lowering their costs. ***