PDCA Cycle Control Of Carbon Cost Of A Coal-fired Power Generation Company

In 2017,China's unified carbon market was launched.As a high carbon emission industry,the power generation industry was included in the green carbon unified market for the first time.It is urgent for power generation enterprises to effectively calculate greenhouse gas emissions and control their carbon costs.However,the Chinese government has only issued greenhouse gas emission accounting methods for the power industry,and there is no relevant regulation on carbon costs of enterprises.Most domestic and foreign scholars' research on carbon cost control also draws on environmental cost control methods.Therefore,research on carbon cost control is of great significance for Chinese enterprises to implement low-carbon environmental protection and jointly build a beautiful China.The research content of this article includes:(1)Define the basic connotation of carbon cost and carbon energy value flow,clarify the content of carbon cost accounting,and summarize and summarize the theoretical basis related to corporate carbon cost and corporate carbon cost control methods;(2)According to the low-carbon power generation equipment and related production process of A coal-fired power generation company,analyze thecurrent situation of carbon cost control of A coal-fired power generation company and the problems existing in practice;(3)Build coal based on "carbon energy flow-value flow" Power company carbon cost PDCA cycle control framework;(4)Make full use of the carbon cost PDCA cycle control framework to analyze the carbon cost structure of A coal-fired power generation company,calculate the carbon cost of A coal-fired power generation company,and find the company's carbon cost control Optimize the path.Through research,we can draw the following conclusions:(1)Based on the special characteristics of the coal-fired power generation industry,this paper builds a PDCA cycle control framework based on "carbon energy flow-value flow",which can clearly identify each The input of stage resources and product output,the management of A coal-fired power generation company can clearly see the occurrence of the company's carbon cost,understand the flow of the invested capital,and comprehensively analyze the quantity,link and cause of carbon negative products to achieve Control the carbon cost of the enterprise from the entire production process,and take corresponding measures from the source of carbon emissions to reduce greenhouse gas emissions and reduce the carbon cost of the enterprise to solve the problem of environmental damage.This carbon cost control framework for coal-fired power generation companies provides a reference for companies toreduce carbon dioxide emissions and carry out comprehensive carbon cost control.(2)Based on theories of resource value streams and PDCA management models,based on China's current implementation of carbon market transactions With the actual situation of levying carbon tax,etc.,define the content of carbon cost of power generation enterprises,calculate the carbon costs incurred by power generation enterprises,and achieve a breakthrough in traditional cost accounting methods that cannot be used to account for carbon costs.