저탄소 경제 기업 탄소배출원가 모델에 관한 연구

• 영문명: Research on enterprise carbon emission cost model under low carbon economy
• 발행기관: 한중경제문화학회
• 저자명: 설정천
• 간행물 정보: 『한중경제문화연구』제13권, 127~138쪽, 전체 12쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2019.08.31

영문 초록

In the context of low-carbon economy, the assumption of free carbon emission is disappearing, and manufacturing enterprises need to plan their low-carbon strategies. Enterprises need to consider a series of issues such as investment in low-carbon technology, control and prevention of carbon emissions in the production process, and trading of carbon emission rights. These decisions and actions require accounting to reflect enterprises' carbon emission activities. This paper starts with the connotation of carbon emission cost, analyzes the confirmation process and classification of carbon emission cost, and obtains the combination point of optimal carbon emission and carbon emission cost by constructing the short-term carbon emission cost decision model. After further analysis of the long-term carbon emission cost decision model, it is proposed that the long-term carbon emission cost will decrease with the decrease of carbon emission. At the same time, the paper takes the automobile industry as an example to analyze the carbon tax levied on “carbon emission”, and verifies the decision-making model of short-term and long-term carbon emission cost.

목차

Ⅰ. 서론

Ⅱ. 연구배경 및 선행연구

Ⅲ. 탄소 배출원가모델에 관한 연구

Ⅳ. 탄소 배출원가모델 검증

Ⅴ. 결론

키워드

Low carbon economy Carbon cost Short-term carbon emission cost decision model Long-term carbon emission cost decision model Optimal carbon emissions Carbon tax