The Management Of Enterprise Cost

Because of human’s inappropriate behavior, serious disaster, likeshortage of resource, terrible climate and heavily serious environmentpollution have been caused. It is reported by the Intergovernmental Panelon Climate Change (IPCC), the era of industrialization caused anincreasing gas emission globally, for instance, it increases by70%from1970to2004and only in2005, the carbon dioxide concentration has beenbeyond the natural changing range (180—330ppm) which is obtained byice core during these650,000years. According to it, it is not hard tonotice that the survive of human being is threatened byecology．According to the environmental statistics in2008,the cost thatthe government invested in dealing with the environment was4490.3billion RMB and the cost to the ecology degeneration was12745.7million RMB in2008.with the report of China environment and Economyaccounting study. Since a good cost management is one of the mainmeans to enhance and consolidate the fame of the enterprise, whichdirectly influences the future of the firm.This article is based on the background of low-carbon economy,mainly makes the following research:(1) The low carbon economy howis impact on cost management of enterprise?(2) Through analysis of thelow carbon cost management present situation and the existing problems,focusing on low carbon economy environment cost management system cost management has both beneficial and adverse effects. Costmanagement should be based on source control, clean production idea,under the constraints of many country environmental regulations, applieda series of special principles、ways、method of cost distribution andassessment to meet with the need of cost management.