計(jì)量環(huán)境成本的更好方法【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：原文：ThebetterwaytomeasureenvironmentalcostTodaytheimptanceoftheenvironmentiswidelyrecognizedbycompanies.Withanincreaseinenvironmentallegislationcpationsrealizethattheyhavetofacttheenvironmentintotheirever

2、ydaymanagementdecisions.Howeverbecausesomecpationsaretoofocusedonearningsfinancialcoststheimpactoftheiroperationsontheenvironmentcanonlybetakenintoaccountifitisquantifiedindollartermsthisissignificantsinceenvironmentalco

3、stsareoftengrosslyunderestimated.Accdingtoa2006StatisticsCanadastudyCanadianfirmsareestimatedtohavespentatotalof$8.6billiononenvironmentalprotectionincluding44percentfcapitalexpenditures56percentfoperatingexpenditures.Th

4、isunderestimationisduetowidespreadhiddencosts.Inastudypublishedin2001U.S.researchersrevealedthatfeverydollarofenvironmentalcostsidentifiedassuchbycompaniestherewerehiddenenvironmentalcostsof$10.Companiescantmanagewhatthe

5、ycantmeasuretherefetheyneedtomeasuretheirenvironmentalcostsindertomanagereducethemperhapsturnenvironmentalmanagementintoastrategicadvantage.WhattoincludeinenvironmentalcostsThefirstchallengeishowtodefineenvironmentalcost

6、s.OnesolutionistouseaclassificationdevelopedbytheUnitedStatesEnvironmentalProtectionAgencyin1995.Thisclassificationmakesadistinctionbetweeninternalcostsexternalcosts.Internalcostsincludeconventionalcostspotentiallyhidden

7、costspotentialcostscostsrelatedtocpateimagerelationships.Meoverexternalcostsrefertoenvironmentaldegradationtoadverseimpactsfhumanbeingstheirpropertytheirwelfare.Thereisadebateaboutwhethernotexternalcostsshouldbepartcosts

8、e.g.therecognitionoftimemakesitpossibletocomparethecostsoftwoproducts.Howeverthisadvantagemayalsobethemaindrawbackofthismethodasitraisestheproblemofcrectlyplanningffuturecostsinganappropriatediscountrate.Infactdiscountin

9、gspecificenvironmentalcostsiscontroversialsinceenvironmentalimpactsincreaseovertime.Itistherefenotunusualfcoststobeniltodaybutexceedinglyhighafewyearsfromnowwhichiscontrarytotheveryprincipleofdiscounting.Accdinglydiscoun

10、tingenvironmentalcostscouldleadtominimizingfinancialinterestfprojectsthatreducefutureenvironmentalcosts.Meoverthesetwomethodsraisethesameproblemofuncertaintyastofuturerepercussions.Itmaybeagoodideatousesensitivityanalyse

11、sscenariosrangestoallowftheprobabilitythatcertaincontingencieswilloccur.Amemeaningfulrestrictionrelatestothefactthatthesemethodsexcludeconsiderationofalltypesofcosts.Intangiblecostsincludingthosedrivenbyrelationswithstak

12、eholdersarenotconsiderednarecontingentcostssinceitisnoteasytorelatesuchcoststoaspecificphaseinthelifecycleofaproductmakingithighlyimprobablethattheywillbeincludedinlifecyclemethods.EnvironmentalbalanceTheenvironmentalbal

13、ancemethodconsistsinidentifyingthenmeasuringtheflowsofinputsoutputsofafirmaserviceaprocessaproductintermsofenergywatermaterialswasteemissions.Itcantherefebeusedattheinventystageofthelifecycleanalysisasaninitialstepofmany

14、othermethods.Theunderlyingassumptionofthismethodisbasedonthelawofconservationofthermodynamicmassestotalinputsarebydefinitionequaltototaloutputsplustheaccumulationofmaterialsinthesystem.Allinputsbecomeoutputshencetheterm“

15、balance”.Thepartofaflowthatactuallygoesintotheproductionofgoodscanbeusedtoindicatethepercentagelossofmaterialsaccdinglytheopptunitiestoimprovetheproductionprocess.Similarlyalargenumberofenvironmentalperfmanceindicatscanb