Under the Low-carbon Economy, Cost management of the Manufacturing Industry

The paper analyzed, in the low-carbon economy, the new changes of cost management consciousness; cost management content and cost management target in manufacture industry by normative research. Aiming at these changes, it put forward the following suggestions: improve the consciousness of the cost management; extend the scope of costing and bring the carbon costs into the costing and cost management system; implement the strategic cost management. This paper analyzes for the first time, in the low-carbon economy, how to improve and enhance the cost management in manufacture industry. It is significant for the construction of low-carbon economy and the development of manufacturing enterprise.