| Cost control is the establishment of a certain period of time in advance according to the cost control of the main target of cost management,the cost control subjects in their duties within the scope of authority,in the production and consumption occurred before and in the process of cost control,a series of pre take on various conditions and factors affecting the cost of prevention and control measures to ensure the objective of cost management to achieve.This conception have made by business administration of Harvard University of The United States in nineteen thirties,the intension was to control and save the cost during the process of project management.Firstly,the background and significance of cost control are introduced,including the analysis of the status of domestic and foreign research and discussion,put forward on the basis of the research content and method.And then introduces the system of cost control theory,including the classification,the theory of cost control standards,and on the basis of process and project cost control method and then combined with COSCO in technology.The status and characteristics of the project cost control,leads to COSCO in project cost control in the process of facing the problem.Finally,through the analysis of these problems,puts forward improvement in cost control of COSCO is to be made and COSCO in the cost control of the prospect and development direction.This paper briefly introduces the cost control theory,and then combined with the characteristics of cost control and production control according to COSCO Shipping,COSCO Group internal cost basic system,the specific implementation method used in the group control of cost and the shortcoming of these methods,then put forward corrective measures which are analyzed and studied,thus reflecting the importance of cost control,hoping to provide reference for many enterprises domestic and foreign in the area of shipbuilding. |
