The Research Of Product Life Cycle Carbon Cost

With the global warming, a new model of economic development-low-carboneconomy has been set off at home and abroad. The new model of economic developmentgave birth to an important branch of the environmental costs-the carbon cost. In order tomeet the needs of low-carbon economic development, domestic and internationalaccounting academics in the carbon cost research ongoing multilateral cooperation, butuntil now, has not yet introduced a complete operational guidelines, nor the framework ofthe carbon cost.This paper studies on the basis of existing research and attempts to theframework of carbon cost.Firstly, this paper bases on the existing research on carbon accounting, then putsforward the need to study the carbon cost, the basic framework of this article, as well as theresearch method and innovation. Followed by making brief introduction to the product lifecycle, product life-cycle costs, the connotation of carbon cost and the relationship betweenthe carbon cost and other costs, making combination product life cycle and the carbon cost,leads to a product life cycle carbon cost and builds the framework research of product lifecycle carbon cost, and then makes the commence to this framework.. Finally, points tosome measures to speed up China’s product life cycle cost of carbon.Through this research, in order to let the low-carbon economy better and faster, Ibelieve that it is necessary to establish the product life cycle cost of carbon system.Through accounting the product life cycle carbon costing, the disclosure of product lifecycle carbon cost, the control measures of product life cycle carbon cost, can supervise thebehavior of enterprises and prevent enterprises from one-sided pursuit of economicefficiency.