Cost Control And Its Practical Analysis

The theory of cost-control develops with society economic and cost-control is thefocus of cost managemeni. WAn the raPid development of market economicenterprises will be up against more competition and they must enforce the cost-cofltrOl management cootinuously in order to heighten competition ability and theeconomic benefit. Under this background, this paPer focus on cost-control andthe focus is following fPari l fto expatiate the base of cost-control theory including the concept of cost-cofltrOl, the basic theory of costroothel and the procedures, the ways, theprinciples of cost-contrOl.Part 2f to disclose that many enterprises are poor in cost management afld havebad economic benefit, then give practical example about cost-control to exPlainthat cost-cofltrOl is the focus of coSt managemeat. finally to introduceABC(Activity Based Costing) and its use in China.Part 3f To bring fomrd some conclusions of this paPef, and then to offer someinsmictions in practice.