供应链碳管理决策系统的构建与应用

The construction and application of supply chain carbon management decision system

摘要:

随着全球温室气体日益增加,环境保护问题日益突出,对供应链管理提出了新的挑战。只有量化生产经营活动中存在的直接和间接排放,管理者才能获得准确的碳排放信息以进行碳管理决策；而要实现供应链的整体碳减排,企业之间必须要进行碳信息的沟通。使用生态控制来识别和测量企业的碳绩效,可以为企业管理者提供有效的碳信息,有利于公司制定有效的碳管理策略。本文基于生态控制方法构建了供应链碳管理决策支持系统,并以一个汽车行业为例进行具体运用。

关键词:气候变化;碳管理会计;生态控制;供应链管理

Abstract:

Supply chain management is facing new challenges under the background of climate change. By quantifying the direct and indirect emissions of the production and business operation activities, obtain accurate carbon information for provides the basic data to carbon management decision-make; Intend to reduce carbon emissions of entire supply chain, require effective carbon management information communication of internal and external companies;Using eco-control to identify and measure the carbon performance of the firms, gave a advantages to companies in the effective carbon management strategies-making;Combining the theory of ecological control, we construct supply chain carbon management decision-making system,and provided a case of a auto-industry to put the management decision system in to use.

Key words:Climate change; Carbon management accounting; Ecological control; Supply chain management