Research On Corporate Carbon Emissions Cost Management

The world’s low-carbon trend is mainly due to the carbon emissions of greenhousegases which destruct human living environment recently. Countries around the world havetaken a variety of substantive measures to control the greenhouse gases. Chinesegovernment has included the low-carbon development strategy into the nationaldevelopment strategies. As a responsible country,china voluntarily assume the responsibilityfor our emissions. In2020the Chinese government intends to reduce the ratio of GDP anddioxide emissions by40%to45%than2005. Despite that achieving this goal has a certaindegree of difficulty, it can become a mechanism that forces the domestic enterprises andindividuals to reduce carbon emissions. Chinese enterprises, as the main source of carbonemissions, they become the focus of carbon emissions that need to be regulated. Thus,China’s enterprises should take the initiative to develop energy conservation plans into thedaily operation and management, optimizing their industrial structure, select the cleanenergy and accelerate the development of energy saving technologies. To achieve thislong-term carbon emissions reduction plan, Chinese enterprises still have a long way to go.Therefore, the enterprises should put the corporate carbon emissions cost management onagenda.When the enterprises manage the cost of carbon emissions, we have to figure out whatis the cost of carbon emissions. The research shows that the cost of carbon emissions is notsimply the R&D costs of low-carbon technologies or carbon emissions trading costs as itarises in every aspect of production, or the production life cycle. Therefore, the cost ofcarbon emissions management is not a simple matter. Before the carbon emissions costmanagement, the enterprises must firstly figure out how much carbon emissions theyproduce, it is the basis for cost management, which involves the calculation of corporatecarbon footprint. After forecasting the carbon emissions cost, it helps decision-making part,which predicts the direction and contents of carbon emissions cost, and ultimatelyforecasting and decision-making parts service the control of carbon emissions cost. We canuse the resource flow cost accounting method to calculate the carbon costs of enterprisesaccuratly, this method adopted by foreignal enterprises is a new environmental accountingmethod, and this method can promote the conservation of enterprise energy. Finally,Companies can use AHP method to evaluate the cost of enterprise carbon management to know their scores of management. It will encourage the enterprises to improve production,and reduce the overall costs, to achieve the simultaneous development of economic andenvironmental benefits.