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

这项拨款为成本会计系统的开发和测试提供资金，该系统可以识别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。这些管理资料工具将与三家大公司合作开发，并将使很大一部分能源消耗和环境影响外部性内部化。这种成本核算系统将允许产品和工艺设计者表示具有环境后果的综合成本组成部分的材料和工艺成本。这项研究将为公司提供财务信息，激励他们优化能源使用，防止环境污染物的产生，并最大限度地减少废物的产生。这些信息将帮助公司提供更环保的产品和服务，同时提高质量，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. ***