Industrial Carbon Footprint Of The Management Accounting Function And Method Of Research

With the new normal of economic development, it is necessary for China to promote industrial upgrading transition and economic structural adjustment. Also, the new normal requires China to promote energy reformation, to accelerate energy technology innovation, to establish modem energy system with low carbon emission and high efficiency, to actively control carbon emission, and to especially strengthen the energy consumption control of high-energy consumption industry. At present, the majority of China's industrial production mode is the large-scale production, by which consumes enormous fossil energy and great amount of greenhouse gas emissions. Statistics show that the energy consumption of China's industrial sector accounts for more than 70% of the total energy consumption. Unreasonable industrial energy structure, low efficiency of energy utilization and increasingly growth of energy consumption is the basic characteristics of China's industrial and energy. Unilateral pursuing of high profit by China's industrial enterprises makes the industrial production activities generates significant amount of greenhouse gas emissions, but the environmental cost of industrial enterprises is extremely low. The Malignant consequence of environmental pollution was covered by great favorable economic benefits. Thus, industrial enterprises always ignore the industrial carbon footprint management, and neglect life-cycle research and analysis of industrial production activities from the perspective of "low-carbon value chain". For China's industrial enterprises, environmental compensation cost is considered as management expense which only matching period cost, with no clear environment cost drivers and no specific effective control method. Therefore, effectively limit the industrial carbon emissions is an important approach to control the environmental pollution. "Carbon footprint" is a quantitative evaluation method on carbon emission intensity, it help enterprises with energy conservation and emissions reduction from the perspective of industrial activity carbon footprint management, and it support industrial carbon footprint management by extending the functions and methods of management accounting, which possess great strategic significance to both theoretical and practical field.This research of industrial carbon footprint initially introduces the research background, objective and significance, literately reviews the research achievements on industrial carbon footprint and its management of domestic and forging scholars. Then, it presents the definition and the interrelationship of carbon footprint and industrial carbon footprint, inductively summarizes the objective and content of industrial carbon footprint, and discusses the relevant basic theories that support industrial carbon footprint management. Based on the above, this paper studies the management accounting functions and methods on management, conducts the industrial carbon footprint measurement, analysis, planning and control in the vision of management. To optimize the management function of industrial carbon footprint, this research takes management accounting concepts into consideration, and presents strategy prediction function, system analysis function, innovative planning function, and the controlling-evaluation functions to fulfill industrial carbon footprint management requirements. Also, industrial carbon footprint management demands management accounting methods as well, thus, the expanding measuring method, life cycle method, the modern budget and low carbon value chain method are implemented by the research. Research takes S company for instance, first analyzes S company carbon footprint Characteristics and enterprise management requirements; secondly, defines the content of carbon footprint management of S company and design its carbon footprint management processes; thirdly conducts S company industrial carbon footprint measurement, analysis, planning and controlling by quantitative analysis method, and finally analyzes S Company's application effect of management accounting on its industrial carbon footprint management. This research implement normative research method, literature analysis, qualitative-quantitative analysis and case study, aiming to strengthen the carbon footprint management of industrial enterprise, control carbon emissions, reduce resource consumption, enhance corporate value, and achieve the goal of green environmental protection, therefore promote the realization of national macroscopic objective of greenhouse gas emissions reduction.