基于MFCA的低碳供應(yīng)鏈管理研究
[Abstract]:In recent years, the world is facing energy stress and the growing problem of climate change. People have begun to realize the importance of protecting the environment while ensuring economic development. Considering the bearing capacity of natural resources and ecological environment to human development, low-carbon development is proposed. At present, the development of low-carbon economy has become the world's consensus for development. However, the development of low-carbon economy can only change individual production links, improve individual products or work hard in individual enterprises, and each production and sales activity in all links of the supply chain will have a certain impact on the environment. Therefore, it is more practical to study low-carbon development from the perspective of supply chain. It is found that only through systematic low-carbon management at the supply chain level can the enterprises in the supply chain achieve energy saving and emission reduction together. From the point of view of material flow and value flow, this paper analyzes each enterprise in the enterprise supply chain by means of material flow cost accounting method (MFCA), finds out the existing problems, and solves the problem from the way of carbon management and strengthening the cooperation between enterprises. Therefore, the low-carbon supply chain management method proposed in this paper can improve the resource loss and low carbon emission of the supply chain. This paper first introduces the basic theory of MFCA and the influencing factors of low-carbon supply chain management, then analyzes the cooperative enterprises in the supply chain by game analysis, and analyzes the necessity for enterprises to seek win-win environment and economy through supply chain cooperation. Look for the possibility of MFCA application in low-carbon supply chain; then according to MFCA theory, through process analysis, build waste flow chart, identify potential emission reduction points in supply chain and improve. Finally, build a low-carbon supply chain management system based on MFCA. Based on the strategic perspective of low-carbon supply chain management for comprehensive control.
【學(xué)位授予單位】:湖南科技大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F274
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 羅喜英;高瑜琴;符佳冕;;供應(yīng)鏈碳管理決策系統(tǒng)的構(gòu)建與應(yīng)用[J];科技管理研究;2017年01期
2 羅喜英;符佳冕;;碳管理系統(tǒng)及供應(yīng)鏈管理面臨的挑戰(zhàn)——基于碳管理會(huì)計(jì)概念框架視角[J];財(cái)會(huì)通訊;2016年25期
3 張彩平;張瑩;;基于資源價(jià)值流的碳績(jī)效評(píng)價(jià)指標(biāo)及其在鋼鐵企業(yè)的應(yīng)用[J];湖南財(cái)政經(jīng)濟(jì)學(xué)院學(xué)報(bào);2016年01期
4 吳雯雯;;我國(guó)稀土行業(yè)物質(zhì)流成本會(huì)計(jì)的應(yīng)用研究[J];江西理工大學(xué)學(xué)報(bào);2015年06期
5 俞富坤;;低碳經(jīng)濟(jì)背景下物質(zhì)流成本會(huì)計(jì)核算思路探略[J];商業(yè)經(jīng)濟(jì)研究;2015年31期
6 羅喜英;高瑜琴;;資源價(jià)值流分析在循環(huán)經(jīng)濟(jì)“3R”原則中的運(yùn)用[J];生態(tài)經(jīng)濟(jì);2015年09期
7 馮圓;;G陶瓷公司環(huán)境成本管理研究[J];財(cái)會(huì)通訊;2015年22期
8 曹昱亮;周亞菁;;物料流量成本會(huì)計(jì)應(yīng)用探討——以船用設(shè)備制造公司為例[J];財(cái)會(huì)通訊;2015年22期
9 朱鵬;;基于時(shí)間嵌入視角的物料流成本會(huì)計(jì)優(yōu)化研究——以日本豐田公司為例[J];湖南社會(huì)科學(xué);2015年03期
10 張本越;姜翠鑫;欒巍;劉佳娜;梁丹;;日東電工的MFCA實(shí)證研究及其啟示[J];會(huì)計(jì)之友;2015年10期
,本文編號(hào):2222842
本文鏈接:http://www.wukwdryxk.cn/guanlilunwen/gongyinglianguanli/2222842.html