Carbon Emission Cost Accounting Study

In recent years,a large number of greenhouse gas emissions have caused the phenomenon of global climate change to become increasingly severe,which has seriously hindered our future social survival and development.In the fifth assessment report from September 2013 to November 2014,the Intergovernmental Panel on Climate Change(IPCC)has released three working group reports and a comprehensive report,and we can see that It is clearly stated that the major part of greenhouse gases is the emission of carbon dioxide,and a major cause of global warming is the emission of greenhouse gases,and the highest proportion of greenhouse gases are carbon dioxide gases.Therefore,in order to reduce the total amount of greenhouse gas emissions,controlling the emission of carbon dioxide gas has become the most important part of our actions.For our economic and social development,the production cost of manufacturing enterprises with carbon emissions as their main body will gradually increase in the future,mainly because the concept of free carbon emissions is gradually disappearing.Therefore,in such a large environment,in order to be able to gain a foothold in the global market competition in the low-carbon era,our manufacturing companies must be able to accurately understand and measure the carbon emission costs of their own production and operation processes.Strictly control and manage these carbon emission costs so as to maximize the profits of the company.This article as a whole follows the issue presentation,case study analysis and the main idea of problem solving.Taking A Group Co.Ltd.as an example,from the perspective of accounting,it discusses the importance of the carbon emission cost accounting method for the company’s continuous operation,and draws on more mature foreign theoretical results in the analysis.The first part of this paper is based on the analysis of applied literature.Based on the research topics of this article,a large number of related literature were searched and the analysis results were summarized and summarized.In the second part of this article,the relevant theories and results are sorted out and studied.Then I am familiar with the related theories and thus constitute the research perspective of this article,pointing out the clear research direction.The theoretical results of related literature are also provided for the study of this article.The theoretical basis.The third part of this article is a brief introduction of the case.In the fourth part of the article,the author analyzes the case.This article uses the "flow" analysis thought in environmental science,uses the carbon emission cost accounting method and related evaluation system to analyze and draws on the experience of the gradual carryover method in traditional cost accounting as the case.A steel company provided a method for analyzing the carbon emissions during the measurement of each step and the cost of external damage to the environment.In addition,through the analysis of carbon emissions,it will provide an important basis for the company’s future energy conservation,emission reduction and sustainable management.The fifth and sixth parts of the article provide suggestions for the case and the shortcomings and prospects of the study.This article is based on the search and reading of literature,sort out various theoretical perspectives,understand and analyze the core and direction of various perspectives,and provide direction and ideas for studying carbon emission costs.Through the analysis of carbon emission costs,the company will provide an important basis for future energy conservation,emission reduction and sustainable operations.