Research On The Comprehensive Cost-benefit Analysis Model Of Low-carbon Production In Electrolytic Aluminium Enterprises

The demand for aluminium is huge in the world. Aluminium is the second wide-used metal, only after iron. With the fast development of electrolytic aluminium industry in our country, primary aluminium production is rising continuously. The huge greenhouse gases such as carbon dioxide emited during the process of electrolytic aluminium production are more and more serious, making the globe warmer and warmer. This shows that the process of electrolytic aluminium production has externality. The key to solve globe warming is to change the extensive modes of production at the cost of the environment to low-carbon production. How to measure the effect of low-carbon production? Since electrolytic aluminium projects need huge investment and have great impact on environment and nearby resident, investors、 government and common people all pay eager attention to the comprehensive cost-benefit of electrolytic aluminium low-carbon production projects. Therefore, with the development of low-carbon economy, there is an urgent need of changing the traditional accounting system, which only accounts financial cost-benefit. The externality of electrolytic aluminium production (that is, external cost-benefit including environmental and social cost-benefit), should also be included in the accounting system. In this way, we can analyze the comprehensive cost-benefit of electrolytic aluminium low-carbon production projects. This comprehensive accounting system provides a better way to assess electrolytic aluminium low-carbon production projects. Thus, it is beneficial to the scientific development of electrolytic aluminium industry.This paper builds the comprehensive cost-benefit analysis model of low-carbon production in electrolytic aluminium enterprises. Then, by analyzing the case of XX electrolytic aluminium company’s low-carbon production project, from the perspective of internal financial cost-benefit and external social cost-benefit, we can get its comprehensive cost-benefit. By case study, we found that in low-carbon manufacturing mode, environment protection and energy saving become company’s goal. The use of energy-saving equipment may increase company’s cost in short run. But in the long run, low-carbon production has huge impact on the continuous reduction of comprehensive cost. It can save energy, as well as improving environmental and financial benefit. We find that this electrolytic aluminium low-carbon production project has good comprehensive benefit. It has bright investment prospect. The analysis framework of this paper also provides reference for the comprehensive cost-benefit analysis of other similar electrolytic aluminium low-carbon production projects. At the same time, to avoid the effect of different investment scale on the low-carbon assessment level, this paper builds a model to search for the best mode of low-carbon production by combining the merits of DS Evidence Theory and BP Neuronic Network. It builds a DS-BP model to assess the comprehensive cost-benefit level of low-carbon production in our country’s electrolytic aluminium enterprises. Thus, we can measure the different indexes of cost-benefit in low-carbon production. Then, we train the real sample data with high-intensity by Matlab sofeware, test these sample data. The result passes empirical tests. It shows that this assessing model can achieve satisfying evaluating results. If this analyzing model is applied in the management information system of low-carbon production, it can provide a useful analyzing method for the decision-makers at any time. This analyzing model can offer precise assessment result in a short time.