低碳供应链构建中的碳减排责任划分与成本分摊  

Duty Allocation and Cost Distribution of Carbon Emission Reduction during the Construction of Low Carbon Supply Chain

作　　者：徐丽群[1] 

机构地区：[1]上海交通大学安泰经济与管理学院,上海200052

出　　处：《软科学》2013年第12期104-108,共5页Soft Science

基　　金：国家"863"计划资助项目(2006AA11Z209);上海交通大学文科科研创新基金项目(11TS09)

摘　　要：设计了包含碳减排责任划分与成本分摊模块的低碳供应链构建系统框架。在碳减排责任划分模块中,提出综合应用生命周期分析法和碳排放测量方法对供应链碳排放关键活动进行诊断,明确供应链成员碳减排责任;在碳减排成本分摊模块中,设计了考虑分摊碳减排成本的供应商销售收入模型,并在此基础上,分析了碳减排成本分摊比例和采购价格提高程度对供应商销售损失的影响。建议低碳供应链构建不仅需要供应链成员分摊碳减排成本,而且需要共同分享供应链碳减排获得的收益。This paper designers a system framework of constructing low carbon supply chain, which contains the duty allocation module and cost distribution module. For the duty allocation module, a combination method of Life Cycle Assessment and carbon emission calculation is proposed to diagnose the key points of carbon emission and determinate the duty of carbon emission reduction among supply chain members; for the cost distribution module, a vendor＇ s sale revenue model considering the cost distribution percentage is designed to analyze the influence of cost distribution percentage and buyer＇s purchase price increase on vendor＇s sale revenue loss. The result shows that supply chain members not only need to distribute cost, but also need to shire the benefit due to carbon emission reduction during the construction of low carbon supply chain.

关 键 词：低碳供应链 碳减排 责任划分 成本分摊 

分 类 号：F223[经济管理—国民经济] F205