Research Of Supply Chain Carbon Management Based On MFCA

In recent years,the world is facing energy constraints and increasingly serious climate change issues,people have begun to realize the importance of protecting the environment,to ensure economic development,but also take into account the natural resources and ecological environment on human development capacity,So put forward the issue of low-carbon development.At present,the development of low-carbon economy has become the world’s development consensus.In the industrial development,the excessive exploitation and waste of energy,caused serious damage to the ecological environment,climate warming problems,the development of low-carbon economy is imminent.But the development of low-carbon economy alone to change the individual production processes,to improve individual products or in individual enterprises to make efforts is not a good effect,the supply chain upstream and downstream of all production and sales activities will have some impact on the environment.Therefore,from the perspective of the supply chain to study the issue of low-carbon development more practical significance.The study found that only in the supply chain level on the system of low-carbon management,in order to enable enterprises at the supply chain level to achieve energy-saving emission reduction.This paper intends to use the material flow cost accounting method(MFCA)from the point of view of material flow and value flow,and to analyze the problems of the enterprises in the enterprise supply chain,find out the existing problems and take effective methods to solve them.Therefore,the low carbon supply chain management method proposed by the upstream and downstream enterprises can provide some optimization methods and suggestions for the low-carbon management of the supply chain in order to improve the supply chain’s resource loss and low carbon emission.This paper first introduces the basic theory of MFCA and the influencing factors of low-carbon supply chain management,and finds out the possibility of application of MFCA in low-carbon supply chain.Then,it analyzes the enterprises in the supply chain through the supply chain cooperation And then in accordance with the theory of MFCA,through the process analysis,the construction of waste flow chart,to find potential supply reduction point in the supply chain and to improve;Finally,the construction of MFCA-based low-carbon supply chain management system,Based on a strategic point of view of low-carbon supply chain management to a comprehensive control.