Study on Design of Carbon-Credit’s Cost Accounting System for Manufacturing Enterprises Problems

DOI

10.2991/kam-15.2015.50How to use a DOI?

Keywords

manufacturing enterprises; carbon credit cost accounting; system design.

Abstract

As the price of carbon credit gradually reflects the economic value caused by the scarcity of atmospheric environmental capacity, the cost structure in manufacturing enterprises’ products will be changed greatly. As an indispensable element of components, carbon credit will become an important cost component of production similar to traditional items as material & labor cost, etc. Therefore, manufacturing enterprises should reasonably set up its environmental management and cost accounting departments and coordinate the work among related departments; design the information carriers, accounting procedures and analysis indexes for carbon credit cost; strengthen the internal control of its accounting and to set up its accountability center.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Liu Chengzhi
AU  - Liu Bolun
AU  - Yang Ziang
PY  - 2015/06
DA  - 2015/06
TI  - Study on Design of Carbon-Credit’s Cost Accounting System for Manufacturing Enterprises Problems
BT  - Proceedings of the 5th International Symposium on Knowledge Acquisition and Modeling
PB  - Atlantis Press
SP  - 184
EP  - 188
SN  - 1951-6851
UR  - https://doi.org/10.2991/kam-15.2015.50
DO  - 10.2991/kam-15.2015.50
ID  - Chengzhi2015/06
ER  -