Research on cost accounting of enterprise carbon emission (in China)

Hexiao Hu; Yalian Zhang; Chen Yao; Xin Guo; Zhijing Yang; Hexiao Hu; Yalian Zhang; Chen Yao; Xin Guo; Zhijing Yang

doi:10.3934/mbe.2022543

Mathematical Biosciences and Engineering

2022, Volume 19, Issue 11: 11675-11692. doi: 10.3934/mbe.2022543

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Research on cost accounting of enterprise carbon emission (in China)

1.
Business College, Central South University of Forestry and Technology, Changsha 410004, China
2.
School of Business and Enterprise, University of the West of Scotland, UK

Received: 04 July 2022 Revised: 01 August 2022 Accepted: 04 August 2022 Published: 15 August 2022

Enterprises in China face two major challenges about their existence and energy supply at present. One is the difficulty in providing enough energy at an acceptable and reasonable price; the other is a severe environmental issue caused by over-consumption of energy. The government and relevant enterprises, therefore, mainly focus on carbon emission reduction, and the cost accounting of carbon emission, an essential prerequisite, and object of carbon emission reduction, should be further attention. The carbon emission cost is divided into internal cost and external cost, combined with the extended accounting model and cost calculation. This can comprehensively measure and reflect the two costs of the life cycle of the product, provide more relevant data and information support for the deepening and development of the circular economy, and provide an effective cost information basis and guide enterprise managers for scientific decision-making and governance.
- cost accounting of carbon emission,
- carbon emission costs,
- extended accounting model,
- carbon emission,
- low carbon
Citation: Hexiao Hu, Yalian Zhang, Chen Yao, Xin Guo, Zhijing Yang. Research on cost accounting of enterprise carbon emission (in China)[J]. Mathematical Biosciences and Engineering, 2022, 19(11): 11675-11692. doi: 10.3934/mbe.2022543

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Abstract

Enterprises in China face two major challenges about their existence and energy supply at present. One is the difficulty in providing enough energy at an acceptable and reasonable price; the other is a severe environmental issue caused by over-consumption of energy. The government and relevant enterprises, therefore, mainly focus on carbon emission reduction, and the cost accounting of carbon emission, an essential prerequisite, and object of carbon emission reduction, should be further attention. The carbon emission cost is divided into internal cost and external cost, combined with the extended accounting model and cost calculation. This can comprehensively measure and reflect the two costs of the life cycle of the product, provide more relevant data and information support for the deepening and development of the circular economy, and provide an effective cost information basis and guide enterprise managers for scientific decision-making and governance.

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