Research On Cost Management Of Carbon Trading In BF Company

In 2020,China clearly put forward the "carbon peak and carbon neutrality" goal at the United Nations General Assembly.Since then,China has taken "continuing to promote green development and actively and steadily promoting carbon peaking and carbon neutrality" as a development strategy that has been implemented in recent years,which has led many enterprises,especially energy enterprises,to begin to transform and develop towards low-carbon.At the same time,the carbon market,as the main policy tool to control corporate carbon emissions,plays an important role in helping to achieve the "dual carbon" goal and promote enterprise transformation.Since the official launch of China’s carbon trading market in 2021,the carbon market has developed steadily,but some enterprises still do not attach much importance to carbon trading,and the amount of carbon emission quotas to be fulfilled has not been completed on time.On the one hand,this behavior of enterprises brings economic losses to enterprises,on the other hand,it also affects the corporate image.In fact,scientific and reasonable carbon trading can help reduce the carbon trading costs of enterprises and reduce the cost pressure of enterprises.Therefore,by analyzing the impact of carbon trading on the economic benefits of enterprises to increase the initiative of enterprises to participate in carbon market transactions,which plays an important role in promoting the further construction of China’s carbon market and helping the country achieve the goal of"carbon peak and carbon neutrality" as soon as possible.Based on this,this paper focuses on the internal enterprises,sorts out and summarizes the research literature on carbon trading in domestic and foreign,analyzes the actual situation of carbon trading cost management of BF Energy Company based on the relevant theory of carbon emission trading costs,and takes Ningxia BF Energy Company as the research object.It is found that the company has problems such as unreasonable design of carbon trading accounting system,incomplete information disclosure of carbon trading business,and lack of perfect carbon trading management system in the management of carbon trading costs.Therefore,this paper proposes a reasonable cost management method based on the main problems of BF Energy Company and the existing theoretical basis.Firstly,the carbon trading costs incurred by BF Energy are reclassified and accounted,and the reclassified carbon emission trading costs are allocated to the product cost to study the impact of carbon trading on the benefits of BF companies,and reasonable measures to optimize costs are selected accordingly.At the end of the paper,from the perspective of the company as a whole,other measures that complement the management methods mentioned above are proposed from different levels,aiming to further strengthen the company’s overall carbon trading management level.