基于MFCA的低碳供应链管理研究

发布时间：2018-09-04 17:23

【摘要】：近年来,世界面临着能源紧张以及日渐严重的气候变化问题,人们已经开始意识到保护环境的重要性,在确保经济发展的同时,还要考虑到自然资源和生态环境对人类发展的承载能力,因此提出了低碳发展的课题。目前,发展低碳经济已经成为了世界各国的发展共识。但是发展低碳经济单单改变个别生产环节、改进个别产品或是在个别企业中努力是得不到很好地效果的,供应链上下游所有环节的每个生产销售活动都会对环境造成一定影响。因此,从供应链整体视角来研究低碳发展问题更具现实意义。研究发现,只有在供应链层面上进行系统的低碳管理,才能使供应链层面上的企业共同实现节能减排。本文拟从物质流和价值流角度,运用物质流成本会计方法(MFCA),对企业供应链上的各个企业进行具体分析,找出其存在的问题,并从碳管理和加强企业间合作的方式进行解决。因此,本文所提出的上下游企业合作的低碳供应链管理方法,可以对供应链各环节的低碳管理提出一些优化方法和建议,以改善供应链的资源损失和低碳排放。本文首先介绍MFCA的基本理论以及影响低碳供应链管理的影响因素,接着对供应链中的合作企业进行博弈分析,分析企业通过供应链合作来谋求环境与经济共赢的必要性,寻找MFCA在低碳供应链上应用的可能性;然后依照MFCA理论,通过流程分析,构建废弃物流程图,找出供应链上潜在减排点并加以改善;最后,构建基于MFCA的低碳供应链管理体系,基于战略角度对低碳供应链管理进行全面的把控。
[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.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274

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