| Title | Research on cost accounting of enterprise carbon emission (in China) |
|---|---|
| ID_Doc | 7420 |
| Authors | Hu, HX; Zhang, YL; Yao, C; Guo, X; Yang, ZJ |
| Title | Research on cost accounting of enterprise carbon emission (in China) |
| Year | 2022 |
| Published | Mathematical Biosciences And Engineering, 19, 11 |
| 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. |
| https://doi.org/10.3934/mbe.2022543 |
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