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

MOTI：激励环保产品和流程：社会定价和全面成本核算的作用

• 批准号: 9613405
• 负责人: Lester Lave
• 金额: $ 48.5万
• 依托单位: Carnegie-Mellon University
• 依托单位国家: 美国
• 项目类别: Standard Grant
• 财政年份: 1996
• 资助国家: 美国
• 起止时间: 1996-09-15 至 1999-08-31
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=9613405&HistoricalAwards=false
• 关键词: MOTI; Motivating; Environmentally; Conscious; Products

*** 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. ***

*** 9613405 Lave这笔赠款为开发和测试成本会计系统提供资金，以识别每种原材料，过程和产品内部和外部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家主要公司合作开发，并将允许将大部分能源消耗和环境影响外部性的内部化进行内部化。 此成本会计系统将允许产品和过程设计人员表示具有集成成本成本的材料和流程成本，以造成环境后果。 这项研究将为公司提供财务信息，这些信息应激发行为以优化能源使用，以防止产生环境污染物并最大程度地减少废物产生。 这些信息将帮助公司提供更环保的产品和服务，同时提高其质量并降低成本。 ***