Research On The Cost Accounting Of The Production Carbon Quota In Manufacturing Enterprises

Out of the need to mitigate climate change, low carbon economy is beco ming the direction of social development and transition. The international gen erally take the environmental policy tools,namely, carbon emissions trading, t he market mechanism and price means to control a country, region and enter prise’s carbon emissions, and then to realize low carbon development. As one of the world’s largest emitters of greenhouse gases, China’s carbon emissions trading market started late, especially the mandatory carbon trading market u nder the control of total emission is still in the early stage of its construction, compared with developed countries, there is still a great gap. But China has begun to recognize the importance of market mechanism, and tried to use it to solve the environmental problems and climate change, the Third Plenary Session of the eighteenth has cleared about "the implementation of carbon em ission rights, pollution discharge rights, water rights trading system". By the e nd of2013, such areas as Shenzhen, Beijing, Shanghai, Tianjin, Guangdong a nd other pilot areas of carbon emissions trading had started substantively. In t hese regions, to avoid economic penalties for excess emissions, enterprises wh ose discharge quota is not enough, must to buy emission rights from those enterprises whose quota is surplus, and then to realize the economic value of the atmospheric environment capacity resources. The establishment and devel opment of mandatory carbon emissions trading market in our country, indicate s Chinese government’s determination to promote the construction of ecologic al civilization, the determination to use market mechanisms to deal with clim ate change, and the determination to achieve emission reduction target. It als o indicates that with the rising of domestic labor costs, China’s manufacturing enterprises will face more pressure caused by severer carbon emissions. The construction and operation of the carbon emissions trading market will interna lize the external environment cost of enterprises’carbon emissions. Enterprises either carry out technique innovations, develop advanced low carbon emissio n technology to reduce carbon emissions quota cost; or buy more carbon quo ta to offset carbon emissions liabilities.No matter what kind situation it is, it will cause influences and impacts on China’s manufacturing enterprises’produ ction cost. As the carbon quota price reflected economic value which bring b y the scarcity of atmospheric environmental capacity resources gradually, the s tructure of production cost in China’s manufacturing industry will also be cha nged greatly. As carbon quota is an indispensable production factors in the pr oducing of manufacturing enterprises’production, it will become an important content of production cost as with traditional materials, manpower. At the sa me time, carbon quota will become an important cost accounting and manage ment content of China’s manufacturing enterprises gradually, especially these e nterprises which are of high energy consumption, high pollution and high emi ssions.Based on the research background above, combined with the current rese arch status in carbon accounting field, this paper thinks that manufacturing en terprises’carbon emission relate to the producing of production directly, witho ut doubt, carbon quota should be summed up to the producing cost of produ ction, as a part of producing cost, form a complete production cost concept. In foreign countries, some scholars has realized manufacturing enterprises’quo ta should be recorded as assets and realized the importance of accounting it i nto the cost of production in the concept, but at present people have not yet found the relevant theoretical literature studied on manufacturing enterprise’s production carbon quota cost accounting systematically, while in practice, ma nufacturing enterprises’carbon quota cost is deal with in a simplified way, w hich is included in the period cost directly, instead of accounting to productio n cost in a systematic way The main reasons are the following, one is the a ccounting recognition and measurement of carbon quota and carbon emissions quota debts have been controversial, people have failed to form a broad con sensus; the other is the standards and methods of carbon dioxide emissions a ccounting has not formed a unified standard in enterprises. The former affects the valuation accounting of production carbon quota cost, while the latter inf luences the physical accounting of production carbon quota cost. We believe t hat the economic substance of carbon emissions trading is the social cost cau sed by the external problems of environmental pollution, and be internalized enterprises producing cost by the total control and quota trading mechanism When the enterprise greenhouse gas emissions is not free any more, the first performance is their impact on cost, therefore, the essence of accounting prob lems derived by carbon emissions trading is just a cost problem. According t o the existing research, this issue has not been paid enough attention to, in t he practice of foreign manufacturing enterprises, carbon quota costs were deal t with during the processing, which can not be included in production costs e ffectively. Based on this, we put forward this topic of " production carbon qu ota cost" for manufacturing enterprises, namely the carbon quota under the ca rbon emissions trading system background, manufacturing enterprises for carbo n emissions and carbon quotas required to bear the obligation of delivery whi ch lead to the cost of production. It is not only different from the study of f inancial accounting "carbon pricing", isalso different from the research of man agement accounting "carbon emissions costs" or "carbon mitigation cost", The former mainly solve the problem of the confirmation and measurement of c arbon quota assets and liabilities while the latter is on cost benefit analysis a nd decision analysis of enterprises’carbon emissions reduction."Product carbo n quota cost accounting cost accounting" is in the category of narrow sense, research on carbon quotas as a factor of production in manufacturing enterpri ses, and traditional materials, artificial cost project as how to value and physi cal volume of accounting, and through the accumulation, distribution, carry pr ogram eventually form the manufacturing cost of the product.Around this topic of the manufacturing enterprise production carbon quot a cost", this paper determines its main research contents, Namely:product ma nufacturing enterprises’production should bear how much carbon quota cost(c alculation amount); manufacturing enterprises’carbon quota cost should in wh at standards to be included in the various production cost (accounting standar ds); manufacturing enterprises should how to calculate production carbon quot as cost (accounting system). Around the core problems to be research above, under the background of starting substantial trading of carbon emission permit s in our country, referencing the latest research results at home and abroad, o n the basis of emissions trading theory, cost accounting theory and accounting information decision usefulness theory, this paper uses the combination of no rmative research and empirical research, the combination of qualitative researc h and quantitative research and comparative analysis method, discusses the p roblems such as the confirmation and measurement of carbon quota, the assoc iation and coordination of carbon emissions accounting and cost accounting, t he design of production carbon quota cost accounting system, etc, under the guidance of cost accounting theory, and takes the cement manufacturing enter prise as an example, simulated the concrete application of production carbon quota cost accounting, at the same time investigate financial staff’s intention in manufacturing enterprises to implement of production carbon quota cost a ccounting. according to those researches, this paper made conclusions from th e following five aspectsFirstly, to ensure the accuracy of the amount of production carbon quota cost allocation, we should implement the measurement model of carbon quot a under the guidance of the goal of cost calculation. Namely:all carbon emis sions (free quota and the purchased emission rights) should be recognized and measured initially according to fair value method, subsequent measurement s hould use the cost model, namely recording through cost minus value (the co nstructive cost of free quota is its initial fair value); government subsidies (de ferred income) should be released reasonably and confirm subsidy according t o the proportion of the quantity of discharged emission and the expected tot al emissions; the production cost and discharged liabilities confirmed durin g each period should be measured according to weighted average costs expect ed annually; over emissions, enterprises should terminate the recognition of th e discharge of debt and the assets of carbon emissions are held.Secondly, to ensure the rationality of the cost calculation standards of pr oduction carbon quota, we shall establish a sound standard system used for c arbon emissions calculation for enterprises, provide detail report needed enterp rises’carbon emissions calculation for cost calculation, realize the organic link and coordination between enterprises’carbon emissions calculation and cost c alculation. Namely:the effective matching between enterprises’carbon emissio ns sources and the objects of cost calculation, the effective matching of carbo n emission units and the responsibility center of carbon quota cost, and the effective matching between the calculation cycle of enterprises’carbon emissi ons and cost calculation cycle.Thirdly, to ensure the scientificity of the procedures of production carbon quota cost calculation, we should design the organization system, information system and control system for production carbon quota cost calculation scien tifically. The organization system is the foundation to guarantee the productio n carbon quota cost calculation, is the source of collecting and sorting variou s data information of production carbon quota cost calculation. In the organiz ation system, the information disclosed by enterprise’s environmental sector an d the calculation of carbon quota cost carried out by cost sector are particula rly important, we should strengthen the coordination of the two. The informat ion system determines the information carriers of various production carbon q uota cost calculation, processes of treating and analysis methods, etc. The con trol system determines the effectiveness of production carbon quota cost calcu lation. We should strengthen the internal control of all links of production car bon quota cost calculation, set responsibility center for carbon quota cost to e valuate.Fourthly the simulation application of manufacturing enterprises’productio n carbon quota cost calculation indicated。After the implementation of carbon emissions trading, carbon quota cost has become an important part of manufa cturing enterprises’production cost. If we ignore the calculation of this part c ost, manufacturing enterprises’production cost will lose its integrity and under standability, which neither conforms to the design of carbon emissions trading theory about the internalization of external environment cost of enterprise, n or conforms to the principle of decision usefulness of cost calculation. The k ey to realize manufacturing enterprises’production carbon quota cost calculati on is the reasonable valuation of enterprises’carbon quotas assets and liabiliti es, the accurate calculations of carbon emissions data and the scientific design of the procedures cost calculation. Production carbon quota cost calculation provides information of production cost more objectively, comprehensively and completely, related data can be used by the handlers at multiple levels.Fifthly, The investigation of financial staff’s aspiration to carry out the c ost calculation of production carbon quota in manufacturing enterprises indicat es Education and positional titles have important influences on financial staff s aspiration to carry out the cost calculation;Whether financial staff want to c any out the cost calculation of production carbon quota mainly depends on e nterprises’ cost calculation and the status quota of management In addition, St ricter control of the external environment has a certain role in promoting the enterprises’disclosure of carbon emissions and production carbon quota cost. Finally, the main innovations of the paper are the following three aspects: At first, This paper stated basic theories and research directions of productio n carbon quota cost calculation from motivation, target and mechanism.desig ned the research of frame including calculation amount, calculation standard and calculation system for carbon quota cost calculation in manufacturing ente rprises. Then discussed the confirmation and measurement model for carbon q uota under the guidance of cost calculation; put forward that the carbon emis sion sources in manufacturing enterprises should link with the objects of cost calculation, the calculation cycle of carbon emissions should coordinate with the cycle of cost calculation. Designed the organization system, information system and control system for the cost calculation of production carbon quota in manufacturing enterprises. Finally, it examined the feasibility to carry out the cost calculation of production carbon quota in manufacturing enterprises preliminarily by simulation application and investigation of willingness to prod uction carbon quota cost calculation for the manufacturing enterprises, conclud ed the financial staff’s qualities, cost calculation and present management sit uation and external environment control and so on are the main factors that have influences on implementing production carbon quota calculation in man ufacturing enterprises.