The work aims to study the cost management and control of packaging enterprises based on balanced score card (BSC) and activity-based costing (ABC). By analyzing the cost management and control of the packaging enterprise, the relationship between the cost and product quality was studied. By analyzing the complementarity and integration of BSC+ABC, the applicability and feasibility of the proposed method in the cost management of packaging enterprises were analyzed. By subdividing the cost into various processes of packaging enterprises, the system and indexes using BSC+ABC method were obtained, and the process steps based on the proposed method in packaging enterprises were put forward. The BSC+ABC method provides a new idea for the cost management and control of packaging enterprises, and actively and dynamically serves the cost control of packaging enterprises, which is not only conducive to real-time monitoring of costs, but also helps enterprises to formulate strategies flexibly and efficiently, thus improving management performance.