| With the continuous advancement of my country’s economic development process,the various problems brought about by environmental problems have gradually affected the national economy and the quality of life.The 19 th National Congress of the Communist Party of China convened to promote the concept of low-carbon economic life and the goal of protecting the environment and building a beautiful China again.For enterprises,gradually abandoning the traditional high-pollution and high-emission operation mode and transitioning it into a new enterprise development mode is one of the current enterprise’s key development goals.How to reduce the cost of energy consumption and control the environment in this process,so as to maintain a balance in the rapid economic development,is one of the most important issues facing enterprises.Based on the basic situation of the above-mentioned problems,this subject is based on the theoretical basis of relevant domestic and foreign research results,through relevant research methods and predecessor’s theoretical research to carry out actual case analysis of China Mobile Company B branch.Carry out research on environmental cost management.First of all,on the premise of clarifying related definitions and concepts,positioning and distinguishing environmental cost management and related theoretical basis.So that this part of the research provides a basis for subsequent analysis.Secondly,after choosing China Mobile B branch as the basic analysis case,the calculation method of China Mobile’s operating costs and environmental costing is realized.Explain and explain the company’s innovative measures.At the same time,during the explanation process,the accounting method cost control and environmental cost analysis are carried out.In addition,the current stage of China Mobile Company B branch’s problems in environmental cost management will be explained.The main manifestation is that the concept of low-carbon operation of enterprises is not deeply rooted in the hearts of the people,and the corresponding environmental cost and profit accounting basis system is not in place.The application of carbon dioxide recycling technology stays at the surface level and has no actual application effect.This problem leads to unsatisfactory application of environmental protection by enterprises.At the same time,this problem has also led to various deficiencies in the cost management of enterprises from the perspective of low-carbon economy and low-carbon economy information disclosure systems.This article chooses China Mobile Company B branch as the case analysis object.Choose to study the environmental cost management of operators as the main research direction.Through the analysis of environmental costs and management status quo,it points out the current problems in the application of this aspect and proposes corresponding solutions.The research results will help to continue to conduct in-depth research on the environmental cost management system.Promote and help enterprises to improve the construction of environmental protection theory and management system in the process of operation.Provide new ideas for operators to broaden environmental cost management.In the process of providing theoretical basis and solutions,ensure the stability of the economic benefits of the enterprise.At the same time,the research conclusions also provide greater social value for society and ecological health. |