A Study About Cost Control In DS Training Company

As Chinese training industry competes more and more intensely, market profit of training company trends averagely. If training company wishes to compete successfully, it should control cost effectively to form its competitive advantage. Cost control has a very important status of company's cost management, and cost control becomes a necessary topic to training company.The paper analyses cost characteristics of training company, and Considers that cost control of training company is, during training cost forming process, to estimate, adjust, monitor and limit the labor expenditure, physical resources or expense disburses during training process and preparation, to correct the deviation which will happen or happened, to limit the each item of the training expense within cost target scope which guarantee the realization of the cost aim. Simultaneously, the paper states the principle, procedure and method of cost control adapting to training company.The study analyses present situation and existed problems of cost control in DS training company, and finds the reason to the problems, points out the consummating countermeasure of cost control in DS training company, including setting up whole staff cost awareness, improving the internal control system, introducing the advanced cost controlling methods. The project designing process should be guided by target cost system and cost budgeting, and determine the project budgeting cost. If necessary, the project should be budgeted secondly. The project practical cost should be calculated by activity based costing.If the cost of training industry is controlled by cost control theory, the cost calculation by activity based costing will be benefit to value achievements of every department and to control cost of every item or cost reduction.