The enormous change of environment which the modern manufacturing enterprise lives in puts forward the new challenge to the traditional cost control. Because traditional cost control doesn't acclimatize itself to the change of environment more and more, this paper presents the cost control method based-on activity for discussing manufacturing enterprise's cost control deeply.This paper's task is as follows: Firstly, this paper carries on the survey to cost and cost control. Secondly, this paper makes process and actualization of cost computation based on activity clear and present model. Thirdly, this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity. Forthly, this paper summarizes traditional responsibility cost system and inner shift price method, analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method. Fifthly, by using the method above, this paper takes some company as an example and carries on the analysis of cases.
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