The impact of carbon emission accounting on enterprise cost management and strategic decision-making

Abstract

In the context of the global response to climate change, carbon emission management has become a key part of the sustainable development of enterprises. As an emerging field, carbon emission accounting has a profound impact on the accuracy of enterprise cost accounting, cost control and strategic decision-making. Through four stages: theoretical research, enterprise research, data analysis and comparison, and summary and suggestion, this study selects representative samples of enterprises in different industries in China and Saudi Arabia to deeply analyze the practice of enterprises in the two countries under carbon emission accounting. This paper aims to reveal the general law of the impact of carbon emission accounting on enterprise cost management and strategic decision-making, and provide practical suggestions for enterprises in the two countries to improve the efficiency of cost management and the scientific of strategic decision-making