Abstract: This paper explained the meaning and significance of carbon costs based on the perspective of low-carbon economy.We investigated 20 experts to score the weight of carbon cost,and then constructed the index weights system using the Analytic Hierarchy Process (AHP) method from the stages of product design,production,sales and disposal.According to the calculation result,it is supposed to control the design costs of low-carbon production technology,the emission costs of electricity and heat,the depreciation costs of low-carbon equipment,and the governance costs of carbon excessive emissions in order to control the carbon cost of business.