基于LCC理论探索塑料包装污染控制策略
于芳芳，马美馨
（西安理工大学，陕西 西安 710054）
摘要： 传统的塑料包装定价模型仅局限于企业生产经营成本，由于其低定价而引起的高需求与高消耗造成了严重的
视觉污染和潜在危害。对此，基于全生命周期成本理论视角，对塑料包装袋的设计研究、生产制造、销售使用、废弃处
置4 个阶段进行成本分析，指出其成本核算不全面的痛点，扩充产品定价视角，并基于此面向制造商提出塑料包装袋成
本核算新方式。
关键词： 全生命周期成本；塑料包装袋；成本分析
中图分类号： X3     文献标识码： A     文章编号： 2095-0802-(2021)09-0094-03
Exploring Pollution Control Strategy of Plastic Packaging Based on LCC Theory
YU Fangfang, MA Meixin
(Xi'an University of Technology, Xi'an 710054, Shaanxi, China)
Abstract: The traditional pricing model of plastic packaging is limited to the production cost of enterprises. The high demand
and high consumption caused by low pricing result in serious visual pollution and potential harm. Based on the perspective of life
cycle cost theory, this paper analyzed the cost of plastic packaging bags in four stages: design and research, production and manufacture,
sale and use, and waste disposal, and pointed out the shortage of incomplete cost accounting, expanded the perspective of
product pricing, and based on this mainly for the relevant manufacturers to provide a new cost accounting method for plastic
packaging bags.

Key words: life cycle cost; plastic packaging bag; cost analysis