将循环经济价值流分析理念引入到企业逆向物流成本核算、分析与优化之中,将逆向物流外部成本(二次污染环境损害与回收利用环境效益)考虑在成本核算之中,重新完善设计了基于循环经济价值流分析的企业逆向物流成本核算与优化模型,并以湖南省某废旧汽车回收企业为案例进行分析说明,为企业逆向物流成本优化决策提供建议。
This paper introduced the value flow analysis of a circular economy into the cost accounting,analysis and optimization of enterprise reverse logistics. And then,it took account the external costs( secondary pollution and environmental benefits of recycling) into reverse logistics cost accounting. Ultimately,it formulated the cost accounting and optimization model of reverse logistics. In the end,it put forward some suggestions how an enterprise may optimize its costs,based on the case of an automobile recycling company in Hunan Province.