(1)Performance measures (2)Multiple products (3)Limiting factor analysis 3问题与应用（能力要求） (1)Questions in study text (2)Exercises in practice and revision kit. 第四节Throughput accounting ratio 1主要内容 (1)Interpreting the TA ratio (2)Example:TA ratios and ranking products (3)How can a business improve a throughput accounting ratio? (4)Throughput and limiting factor analysis 2.基本概念和知识点 (1)Throughput accounting ratio (TA ratio) (2)Ranking products 3.问题与应用（能力要求） (1)Questions in study text (2)Exercises in practice and revision kit. (三)思考与实践 (1)Questions in study text. (2)Exercises in practice and revision kit (四)教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、课堂讨论等手段。基本概念和理论利 用多媒体进行课堂讲授，讲授过程中一些关键问题进行课堂讨论。 第六章Environmental accounting (一)目的与要求 (a)Environmental cost pays attention to environmental regulation and environmental cost,which is conducive to building a beautiful China. (b)Discuss the issues businesses face in the management of environmental costs. (c)Describe the different methods a business may use to account for its environmental costs (二)教学内容 第-节Managing environmental cost 1主要内容 1010 （1）Performance measures （2）Multiple products （3）Limiting factor analysis 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. 第四节 Throughput accounting ratio 1.主要内容 （1）Interpreting the TA ratio （2）Example: TA ratios and ranking products （3）How can a business improve a throughput accounting ratio? （4）Throughput and limiting factor analysis 2.基本概念和知识点 （1）Throughput accounting ratio (TA ratio) （2）Ranking products 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. （三）思考与实践 （1）Questions in study text. （2）Exercises in practice and revision kit. （四）教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、课堂讨论等手段。基本概念和理论利 用多媒体进行课堂讲授，讲授过程中一些关键问题进行课堂讨论。 第六章 Environmental accounting （一）目的与要求 (a) Environmental cost pays attention to environmental regulation and environmental cost, which is conducive to building a beautiful China. (b) Discuss the issues businesses face in the management of environmental costs. (c) Describe the different methods a business may use to account for its environmental costs （二）教学内容 第一节 Managing environmental costs 1.主要内容