Carbon Cost Accounting Skills of Chemical Enterprises under the Target of "Dual Carbon"
In recent years,China's social and economic development has been rapid,but global warming,dust storms and other environmental problems have become more prominent.To this end,the Chinese government is striving to achieve the goal of"carbon peak and carbon neutrality".As one of the industries with large carbon dioxide emissions,the chemical industry should do a good job in environmental cost control and management.Therefore,the cost of carbon emissions has also become the focus of enterprise accounting.This paper analyzes the construction of the carbon cost management system of chemical enterprises under the"Dual Carbon"target,discusses the carbon cost budget,carbon cost accounting(activity-based costing),and carbon cost management performance evaluation(balanced scorecard),summarizes the existing problems,and puts forward effective countermeasures and suggestions to improve the carbon cost management of chemical enterprises.
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