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A Carbon Cost Management Study Based On The Theory Of Supply Chain

Posted on:2015-12-15Degree:DoctorType:Dissertation
Country:ChinaCandidate:H Y MaiFull Text:PDF
GTID:1361330491959132Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the trend of global warming has further aggravated,and it is urgent to implement the strategy of low carbon economy.However;the cost of performing the low-carbon economy is too high,which is becoming the main obstacle to implement the idea in many enterprises.It is difficult to adapt to the trend of low carbon economy by the own indivadual way.The supply chain cost management is a good solution to this problem.In the whole product life cycle,the upstream enterprise carbon costs will affect the downstream enterprise carbon costs,so the effect on synergy of reductions in carbon emissions between upstream and downstream is better than the individual enterprise ' s effect.Therefore,based on the theory of supply chain,the reduction in carbon emissions is performed during the whole product cycle life,and it means the method is more efficient and sustainable.This article focuses on the carbon cost analysis and decisions motivation methods of supply chain.That is the basis for building a two-dimensional five degrees framework of the carbon cost of supply chain management.It is to form a clues to elimination of cost differences,to study the cost of supply chain carbon motivation,decision factors and decision making.Based on the construction of two dimension-five dimensional framework of supply chain carbon cost management,the paper is aimed at providing the theory reference for enterprises to achieve low carbon products,looking for opportunity to reducing carbon cost through the supply chain cost management means.The study includes three parts:The first part is the construction of the two dimension-five dimensional framework of the cost management in supply chain.The two-dimensional is macroscopic and microscopic dimensions dimension.Five degrees is the dimensions of the ability to control carbon emissions,customer,supplier network construction,building of product design network and efficiency.This section discusses the foundation to build the foundation of supply chain management framework of carbon cost.The purpose is to guide micro dimension carbon cost control through macroscopic dimension carbon cost planning,and remove the four carbon supply chain cost variances by the carbon cost driver analysis and decision-making of the micro four dimensions,and laid a theoretical basis for the subsequent chapters.The second part is the driver analysis and decision making of supply chain carbon cost management.This is the main part of this paper and been divided by two chapters.The macro dimension part start with the strategic cost driver analysis,elaborated influence of the structural cost driver,executive cost drivers to the supply chain costs carbon on,extract decision factor through the factor analysis method.Then establishing the decision-making model using the decision factor,to eliminate the"ability differences" of carbon cost.In the micro dimension section of supply chain carbon cost management,the paper point out the control measures dimensions of supply chain carbon cost,from the customer,supplier,product design and efficiency dimensions.In the main part,this paper has made three points of innovation research:1)The paper puts forward the concept of " Difference of Supply Chain Emissions ".It includes the difference between the target of carbon emissions and acceptable carbon emissions,the target of carbon emissions and the current carbon emissions,the target of carbon emissions and the carbon emissions limits.This paper points out if the three carbon emissions cannot meet the target of carbon emissions,then,the operation of supply chain would not function properly.It is beneficial to clarify the study clues of supply chain carbon management and the path of the target carbon costs ultimately.2)The paper puts forward the criteria of the supplier's carbon level of the evaluation criteria.This paper presents the supplier's low-carbon level evaluation principles and standards based on traditional supplier selection criteria.It provides a basis for decision-making to establishment and production division of the supply chain network.The evaluation principles include physical measurement principles,sustainable development principles,efforts degree principles.It focuses on carbon emission levels considered suppliers,carbon qualification,Low-carbon development potential.3)The paper integrates the path of carbon cost management.It refines decision-making factor using factor analysis between carbon cost drivers,and builds the criteria and decision model of carbon cost.The models include classification of the low-carbon customer standard decisions,decision-making model of carbon emission rights,the criteria of the carbon level evaluation criteria of supply,the decision-making model of low-carbon equipment investment,selection criteria of the product dsesign network,the carbon cost management path of product design network,idle capacity utilization decisions.The third part is conclusions and research prospects.Considering macro and micro levels is the prerequisite to implement supply chain carbon cost management.Supply chain carbon cost management is based on carbon cost driver analysis.The process of formation and elimination about the carbon cost differences is the essence of supply chain management.
Keywords/Search Tags:supply chain, the cost of carbon emissions, supply chain cost management
PDF Full Text Request
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