当下,环保已成为每个企业义不容辞的责任,要想实现整个生产过程的“绿色”和环保,就要从生产的第一个环节——“采购”抓起。本文以TCO(Total cost of ownership)理念(所有权总成本理念)为依据,从目前环境会计的有关研究成果出发,突破传统的成本管理理念,尝试TCO理念下的采购流程设计,倡导考虑环境成本的绿色采购成本管理。 At present, environmental protection has become the responsibility of every enterprise. If we want to achieve the “green” and environmental protection of the whole production process, we must start from the first part of production - “procurement”. Based on TCO (Total Cost of Ownership) concept and based on the current research results of environmental accounting, this paper breaks through the traditional concept of cost management, tries the design of procurement process under the TCO concept and advocates consideration of environmental costs Green Procurement Cost Management.