Font Size: a A A

Study On Carbon Cost Control Of Y Thermal Power Company From The Perspective Of Green Sepply Chain

Posted on:2023-07-28Degree:MasterType:Thesis
Country:ChinaCandidate:N LiangFull Text:PDF
GTID:2531307142987999Subject:Accounting
Abstract/Summary:PDF Full Text Request
In September 2020,China put forward the goal of "Peak carbon dioxide emission and carbon neutrality " at the 75 th Session of the United Nations General Assembly.Since then,the government has sought to change the way of energy development,so as to free from the dependence on fossil energy.The flow of "carbon cost" is the top priority of energy structural reform.At present,most studies on carbon cost control by relevant scholars refer to traditional environmental cost control methods,without focusing on the entire energy supply chain,and the contradiction between carbon cost control and benefit has gradually emerged.According to the above problems,this paper uses literature research method,case analysis method and field interview method to study the carbon cost control of Y thermal power Company from the perspective of green supply chain.First of all,the cost control of the green supply chain,the cost of carbon and carbon related literature were reviewed,and then define the basic connotation of the three.After that,the carbon cost calculation model adapted to the coal company was introduced.The cost-benefit principle,the externality theory,the theory of social responsibility and the product life cycle theory have been applied to the study.Secondly,this paper takes Y Thermal Power Company as the research object,conducts an online survey and interview with the company,and analyzes the company’s carbon cost control status along the supply chain according to its production process,carbon accounting implementation overview and carbon cost components.Thirdly,the paper explores the problems of carbon cost control in the upstream,midstream and downstream links of the supply chain of Y thermal power Company,and finds that the selection of suppliers in the upstream procurement link is too fixed and the carbon cost accounting is not accurate enough.The midstream carbon budget is not included in the budget management,the cost classification and collection are not rigorous enough,and the green supply chain performance evaluation system is lacking.The downstream has the most significant problem in the follow-up tracking of carbon cost.After the transmission of power generation,the carbon emission cost is not tracked and accounted,which is generally reflected as inefficient management of the green supply chain.After discovering the problem,analyze the causes from the external and internal dimensions of the company.Finally,the corresponding improvement measures are put forward,namely,the coal procurement simulation is carried out according to the plan before the procurement,and the green supplier index evaluation system is constructed.Embed carbon budget in the budget system to promote the coupled development of coal and renewable energy;Carbon cost tracking link to improve the feedback system and carbon cost information disclosure system.Through the research,it is found that Y thermal power Company has a large space to improve the carbon cost control,which puts forward reasonable suggestions for the transformation and upgrading of the company’s carbon cost control system,and also has certain reference significance for the carbon emission cost control of other high-emission enterprises such as coal-fired power generation,cement and steel.
Keywords/Search Tags:the cost of carbon, carbon cost control, the cost of carbon of emission, green supply chain
PDF Full Text Request
Related items