Research On Building And Application Of Carbon Emissions Cost Accounting System In Cement Company

In the context of global warming, Greenhouse Gases emissions,taking carbon dioxide as themain example, has been a hot topic of the research and the discussion in the whole society. China,as a big country contribution to carbon dioxide emissions, has clearly put forward to reducingcarbon dioxide emissions to develop low-carbon economy. Cement companies, as a main sourceof carbon dioxide emissions, in the context of the external carbon reduction pressure and theinternal low-carbon production requirements, urgently need to provide the cost of carbon dioxideemissions through its accounting information. This paper is committed to building a completesystem of carbon emissions cost of the cement companies, to provide basis for decision-makingfor the development of company strategy, and data for the investors and the relevant governmentdepartments.Firstly, according to the cement production process characteristics and based on product lifecycle theory, this paper studies the composition of the cement companies carbon emissions cost.And then, this paper defines and classifies those contents of the carbon emissions costaccounting, including direct and indirect carbon emissions cost. Meanwhile, this paper stillargues that the carbon emissions cost should be an important integral part of the production costs.Secondly, this paper, taking the cement companies carbon emissions costing accounting systemas the center, elaborates the theoretical basis of the accounting and analyzes the currentaccounting basis in reality. The theories includes: Product Life Cycle, Activity-Based Costing,Material Flow Cost Accounting, etc, while the basis in reality focuses on the companies CarbonDisclosure Project and Social Responsibility Report. Then, under the existing costing system,this paper builds a new account named "carbon emissions cost", and a new auxiliary statementsnamed "carbon emissions cost statements". And, in accordance with the cost accountingprocedures, this paper, from the accounting recognition, measurement, accumulation anddistribution, accounting processing to reporting and disclosure, completely builds a cementcompanies carbon emissions cost accounting system. Finally, this paper also takes the ABCcement companies case as a practical example to apply the system.