Study on Carbon Cost Control of Enterprises under the Background of Low-carbon Economy

One of the core tasks of the supply side's structural reform is "to reduce cost". In the context of low-carbon economy, carbon discharge in an enterprise's cost accounting system is an important cost element. On the basis of analyzing the existing problems of carbon cost management, this paper puts forward countermeasures such as constructing low-carbon social culture and scientifically using activity-based costing, providing a reference for enterprises to effectively control carbon cost, improve competitive advantage, promote energy saving and emission reduction and realize sustainable development.