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Research on Carbon Emission Cost Accounting and Evaluation of Steel Enterprises

Author: ZhaoYaJing
Tutor: XiaoXu
School: Central South University
Course: Accounting
Keywords: Carbon emissions cost Cost accounting Costevaluation Steel enterprise
CLC: F406.72
Type: Master's thesis
Year: 2012
Downloads: 474
Quote: 0
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Abstract


Along with the China抯economic growth, Carbon dioxide emission problem has become an important suppression factor for economic, social and environmental sustainable development. As the supporting industry in national economy, steel shoulder the task of realizing the whole industry憇low carbon economy transformation in China. In recent years, based on structure adjustment and technology progress, the national steel industry has reached remarkable achievement in the production process of carbon emissions. But driving by the increasing demand of steel market, the steel output, resource consumption and Carbon dioxide emissions in China still keep its increment speed in high level. The paper focus on the issues in carbon emission cost management of steel enterprise, purpose to create a suitable carbon emission cost accounting and evaluation system for manages□cost decision making based on the analysis of Steel Production Flow Chart and relevant cost evaluation theory.The major research contains include the followings:First, the paper concludes the cost management of the iron and steel enterprises, and then provides the Integrated Frame work of carbon emission cost accounting and evaluation system. Second, the paper presents the basic theories of the carbon emission cost in steel enterprise and its basic principal of Cost confirmation. The paper use the result of resource recovering and Process optimization to analysis the material flow and energy flow of steel enterprise, then calculate its main process抯actual carbon emissions. After that, use the external damage model to get the environment outside cost which belongs to part of carbon emission cost. Besides that, the paper introducing the factor of carbon emission market in order to complete the whole carbon emission cost accounting system. Thirdly, the paper based on the result of carbon emission cost accounting, use the evaluation way of Analytic Hierarchy Process and resource value flow model to evaluate the carbon emission and its cost in steel enterprise. The paper constructs its own carbon emission cost evaluation system to help managers make overall operation and cost decision. At last, it studies the cost management of Bao steel company and implements the theory and method of the paper in the empirical study on the company to support the study results.

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CLC: > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting > Financial management, cost management
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