Research On Carbon Cost Accounting Of F Coal-fired Power Company

The climate change caused by greenhouse gas emissions has become a global environmental issue.To solve climate change and develop low-carbon economics,enterprises active participation is the key point.As coal-fired power plant is one of the main industries of carbon dioxide emission in our country.In order to control the emission of carbon dioxide,it is necessary for these enterprises to take into account the carrying capacity of resources and environment,improving the level of cleanliness and high efficiency.However,the carbon cost accounting of coal-fired power companies in our country has not been standardized.Therefore it is difficult to manage and control carbon cost effectively,which will affect the long-term development of enterprises and even affect the sustainable development of the whole society and economy.From all above,this article takes F Coal Power Generation Company(hereinafter referred to as F Power Company)as an example and makes research on carbon cost accounting of coal-fired power plant.It tries to establish a standard carbon cost accounting system and provide carbon cost with full recognition,accurate measurement,scientific record,reasonable distribution and full disclosure in order to make the electricity cost reflected by F Power Company more real,supplying data support for controlling cost and improving resource utilization efficiency.The main contents of this paper include:(1)The background and significance of carbon cost accounting will be expounded.The research contents and purposes will be clarified from three aspects(Carbon Accounting,the definition of carbon cost and carbon cost accounting);(2)In conjunction with the case company(F Power Company),this paper will introduce company profile and analyse the status quo of carbon cost accounting of F Power Company from five parts: recognition,measurement,recording,distribution and disclosure,putting forward the existing problems;(3)this paper will construct F Power Company's carbon cost accounting system,explain theoretical basis and principle of carbon cost accounting,summarize the carbon cost accounting system.Targeting at several problems like incomprehensive carbon cost recognition,single measurement method,unscientific record,unreasonable distribution,insufficient accounting disclosure,this paper will use methods such as MFCA?LIME to measure company's carbon cost,and use Activity-Based Costing method to distribute carbon cost,regulating accounting records and fully disclosing relevant information;(4)Introducing F Power Company's relative carbon operation data in 2016,the constructed carbon cost accounting system will be applied into cost accounting in order to optimize the carbon cost accounting system of F Power Company.The following conclusions are drawn from this paper:(1)Perfecting carbon cost accounting method is beneficial for the coal-fired generation company to take social responsibility;(2)The external environmental damage cost occupies large part in the total carbon cost of F Power Company.The company needs to pay attention to this part of the cost and strictly control it to ensure carbon cost reduction;(3)F Power Company actually underestimate unit product costs,and the accuracy of carbon cost accounting will affect electricity price,which will even impact on enterprise's competitive power and optimization of social resources;(4)The traditional cost allocation method is single.Activity-Based Costing method allocates carbon cost according to cost motive,aiming at improve the scientific rationality of carbon cost distribution;(5)To ensure a continuous operation,the company must adapt to the development of low-carbon economy and perform accurate calculation and effective management on carbon cost.The conclusion above provides a new idea for the construction of carbon cost accounting system of F Power Company to a certain extent and improves the cost accounting system of F Power Company,which is beneficial to the cost management and long-term management of the company.