Cost Accounting and Benefit Evaluation of Carbon Emissions in Cement Enterprises Based on Cluster Analysis

Abstract

: With the rapid development of social economy, the application of cement materials in engineering projects is gradually increasing. Under the concept of environmental protection, the control of carbon emissions in the production process of cement enterprises is conducive to the harmonious development of natural environment and social economy. The cement industry is the basic industry of the national economy, and is also a resource consuming and energy consuming industry. At present, carbon emission reduction has become the main social responsibility of enterprises and an important way for enterprises to achieve sustainable development. The cement industry is a high emission source of carbon dioxide. Therefore, it is of great significance to study the cost accounting and analysis of carbon emissions in the cement industry. As a major contributor to carbon dioxide emissions, China has clearly proposed to reduce carbon dioxide emissions and develop a low-carbon economy. As the main emission source of carbon dioxide, cement enterprises need to provide information on carbon dioxide emission cost through accounting under the background of external carbon emission reduction pressure and internal low-carbon production requirements. As the main body of carbon based energy use and greenhouse gas emissions, the carbon emissions of enterprises are increasingly restricted by laws and regulations, which will put forward new requirements for the traditional cost accounting and management of enterprises. This paper is committed to building a complete system of carbon emission cost accounting of cement enterprises, so as to provide decision-making basis for the strategic development of enterprises, provide data for investors and relevant government departments, and establish a theoretical framework for carbon emission cost accounting and management of enterprises.