Research on cost accounting of enterprise carbon emission (in China)
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 enter...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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AIMS Press
2022-08-01
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| Series: | Mathematical Biosciences and Engineering |
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| Online Access: | https://www.aimspress.com/article/doi/10.3934/mbe.2022543?viewType=HTML |
| _version_ | 1811338327550328832 |
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| author | Hexiao Hu Yalian Zhang Chen Yao Xin Guo Zhijing Yang |
| author_facet | Hexiao Hu Yalian Zhang Chen Yao Xin Guo Zhijing Yang |
| author_sort | Hexiao Hu |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-13T18:09:25Z |
| format | Article |
| id | doaj.art-83c13e5a72b54fdd93962269ab4963b7 |
| institution | Directory Open Access Journal |
| issn | 1551-0018 |
| language | English |
| last_indexed | 2024-04-13T18:09:25Z |
| publishDate | 2022-08-01 |
| publisher | AIMS Press |
| record_format | Article |
| series | Mathematical Biosciences and Engineering |
| spelling | doaj.art-83c13e5a72b54fdd93962269ab4963b72022-12-22T02:35:58ZengAIMS PressMathematical Biosciences and Engineering1551-00182022-08-011911116751169210.3934/mbe.2022543Research on cost accounting of enterprise carbon emission (in China)Hexiao Hu0Yalian Zhang1Chen Yao2Xin Guo3Zhijing Yang41. Business College, Central South University of Forestry and Technology, Changsha 410004, China1. Business College, Central South University of Forestry and Technology, Changsha 410004, China1. Business College, Central South University of Forestry and Technology, Changsha 410004, China2. School of Business and Enterprise, University of the West of Scotland, UK1. Business College, Central South University of Forestry and Technology, Changsha 410004, ChinaEnterprises 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://www.aimspress.com/article/doi/10.3934/mbe.2022543?viewType=HTMLcost accounting of carbon emissioncarbon emission costsextended accounting modelcarbon emissionlow carbon |
| spellingShingle | Hexiao Hu Yalian Zhang Chen Yao Xin Guo Zhijing Yang Research on cost accounting of enterprise carbon emission (in China) Mathematical Biosciences and Engineering cost accounting of carbon emission carbon emission costs extended accounting model carbon emission low carbon |
| title | Research on cost accounting of enterprise carbon emission (in China) |
| title_full | Research on cost accounting of enterprise carbon emission (in China) |
| title_fullStr | Research on cost accounting of enterprise carbon emission (in China) |
| title_full_unstemmed | Research on cost accounting of enterprise carbon emission (in China) |
| title_short | Research on cost accounting of enterprise carbon emission (in China) |
| title_sort | research on cost accounting of enterprise carbon emission in china |
| topic | cost accounting of carbon emission carbon emission costs extended accounting model carbon emission low carbon |
| url | https://www.aimspress.com/article/doi/10.3934/mbe.2022543?viewType=HTML |
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