「炭素流－価値流」に基づく二次元炭素コスト管理手法の検討
Investigating a Two-Dimensional Carbon Cost Control Method Based on “Carbon Flow–Value Flow” (原題)
Dawei Wu, Caiping Zhang, Qingliang Tang, Lei Zhang, Fengshihao Wang
🤖 gxceed AI 要約
日本語
中国の南京鋼鉄を事例に、鉄鋼生産の炭素含有物・エネルギーの投入から排出までを追跡する「炭素流－価値流」二次元コスト管理手法を提案。コークス化・製鉄・製鋼が高排出かつ高炭素コストの重点管理工程と特定。最適化シナリオで内部資源移転コストと外部環境損害コストが計約26億元削減、感度分析では18.8億～39.4億元の炭素コスト削減幅を示した。
English
Using Nanjing Iron & Steel as a case, this study proposes a two-dimensional 'carbon flow–value flow' cost control method tracing carbon inputs, transformation and emissions through steelmaking and mapping them to internal transfer and external environmental damage costs. Coking, ironmaking and steelmaking emerge as high-emission, high-cost control points. Simulated optimization cuts internal and external carbon costs by RMB 1,176M and 1,442M respectively, with sensitivity scenarios showing RMB 1.88–3.94 billion reductions.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
中国鉄鋼業の工程別炭素コスト可視化は、日本企業のScope3・製品別炭素原価管理やSSBJ開示における内部炭素価格設定の参考になる。工程別に炭素コストを原価に落とす発想は有報・統合報告での気候関連財務情報に応用可能。
In the global GX context
Offers a process-level carbon cost accounting model that complements Scope 1/2/3 and internal carbon pricing under ISSB/TCFD, showing how firms can translate emissions into P&L-relevant cost figures—useful for transition planning and CSRD-style financial materiality analysis.
👥 読者別の含意
🔬研究者:工程別に炭素流と価値流を統合する管理会計モデルの実証例として、炭素原価・内部炭素価格研究に資する。
🏢実務担当者:製造工程ごとに炭素コストを可視化し重点管理点を特定する手法を、自社の炭素原価管理や内部炭素価格設計に応用できる。
🏛政策担当者:炭素コストの内部化と工程別削減ポテンシャルの定量化は、炭素価格政策や産業脱炭素支援策の設計に示唆を与える。
📄 Abstract（原文）
Achieving carbon peaking and carbon neutrality requires coordinated action across macro, meso, and micro levels. For Chinese firms, reducing carbon emissions and controlling carbon costs are important challenges. Using Nanjing Iron and Steel Co., Ltd. (NJ Steel) as a case, this study proposes a two-dimensional “carbon flow–value flow” cost control method that traces carbon-containing material and energy inputs, transformation, and emissions through steel production, maps these flows to internal resource transfer costs and external environmental damage costs, and identifies process-level control points and optimization measures. Carbon flow analysis indicated that coking, ironmaking, and steelmaking are high-emission processes. Value flow analysis showed that these processes also incur high carbon costs and are therefore key control points. Within the process-level quantitative boundary and simulated optimization scenarios, internal resource transfer costs and external environmental damage costs were RMB 1,176 million and RMB 1,442 million lower than baseline, respectively. After accounting for technical retrofit investment and key parameter uncertainty, carbon cost reductions ranged from approximately RMB 1,879 million to RMB 3,941 million across the sensitivity scenarios. The findings provide practical guidance for enterprises seeking to strengthen carbon emissions management, optimize carbon cost control, and advance their low-carbon transition.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.15244/pjoes/236147first seen 2026-11-08 05:03:41 · last seen 2026-11-14 05:10:57
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。