Carbon cost management plays the key role in
response to carbon market changes. According to the literature review in China
and abroad, this paper breaks the limitations of existing literatures which
just focus on discussing the concept of carbon cost management and accounting
the carbon cost in operating activities. Combined with the management accounting
role definition of full participation in business decision and based on the
value chain theory, this paper introduces marketing, human resource management
etc. in carbon cost management accounting scope. Also, it recognizes carbon
management factors and provides accounting formulas to build a total carbon
cost management system and draw its panorama. With this total carbon cost
management system, companies could acquire accurate carbon cost statistics to
support their business decisions in carbon market.
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