Study On Carbon Emission Cost Management

The issue of climate change has attracted the attention of international commodities.Unremitting efforts have been made to mitigate the degree of climate change and stabilize thegreenhouse gas concentration. The reduction of carbon emission has become the main approachto adapt to the regulations published by international commodities and undertake the socialresponsibility, thus resulting in the achievement of sustainable development. As one of themanagement tools of enterprise, accounting must carry out the carbon emission cost managementbased on the calculation of carbon emission cost.Beginning with the definition of carbon emission cost, the research classifies carbonemission cost according to the environment quality cost, and then identifies the boundary ofenterprise carbon emission cost accounting and the scope of external damage cost which shouldbe internalized. Based on the concept of resource flow cost accounting, this article collects andallocates the direct carbon emission cost and traditional cost simultaneously while quantifies theindirect carbon emission cost with the method of LIME, finally, establish the carbon emissioncost accounting with the combination of recourse flow cost and external damage cost. On thebasis mentioned above, establishing a corporate carbon emissions cost management model,including: analyzing the cost-benefit from the perspective of resource value flow, in order to seekthe key place which has the potential to reduce carbon emission; designing the decision-makingmodel of carbon budge management and investment of equipment which could reduce thecarbon emission; exploring the relationship between the enterprise strategy with the finance,customer, internal and learning aspects, thus building the performance evaluation system, inorder to promote enterprises to carry out the spiral carbon emissions cost management.