Nowadays, the environmental pollution and resource consumption has increasingly become a serious problem, hence it is urgent to deal with the energy conservation issue. At the same time, the manufacturing enterprises are facing with fierce competition from domestic and foreign counterparts, and the profits are being continuously declined. Under this environment, the companies, on one hand, have to control the resource consumption and environmental emissions from their products to reduce the cost; on the other hand need to provide users with environment-friendly and energy-saving products, which can benefit them with market superiority and customer satisfaction.In order to help the enterprises accurately grasp the situation of resource consumption, environmental pollution and the corresponding cost of a product during the life cycle (i.e. from the raw material stage to the recovery stage), this paper corresponding to a National 863 Project proposes a general framework for Product Life Cycle Green Cost (PLCGC), which is centered on the formulation of the calculation method and PLCGC model. Finally, a PLCGC system is applied.The first chapter introduces the research background of PLCGC, reviews the related literature, and finally proposes the content and structure of this paper.The second chapter describes the definition and characteristics of PLCGC, and then classifies the PLCGC cost as environmental and non-environmental ones. Finally, with introducing the general framework, the computing and data exchange processes, a computing system of PLCGC is established.The third chapter gives a detail introduction of the calculation method of PLCGC based on Activity Based Costing (ABC), LCA-based calculation method of environmental pollution cost, integration method of LCA and LCC and data sources and acquisition approaches of PLCGC.The fourth chapter introduces the concept of PLCGC model, and makes a research into the specific content of PLCGC model; finally introduces the module division and version management methods to make the PLCGC models ordering and reusable.The fifth chapter introduces the design of PLCGC system, including the general functional design, the software architecture and the database design, and then makes a detailed description of the implementation and the relevant interfaces of the PLCGC system.The sixth chapter summarizes the overall work, which includes the main innovation of the thesis and also the directions of future work. |