经济的快速发展是目前世界经济的趋势和潮流，与此同时，带动市场经济的高速发展，发展的过程也是企业成长的过程，面对这么多的不确定因素，企业只有进行成本费用控制，才能进一步稳定发展。因此，企业自身要有成本费用控制的系统观念，全方位的分析和研究成本费用发生的过程和结果，运用现代成本费用管理的知识，保持企业在竞争环境中的优势。企业只有突破原有的成本费用旧观念，随着发展的同时进行创新，才能获得相应的优势。所以，控制成本费用是一个系统的过程，不能仅仅注重某个部门的控制过程，这样过于片面化，要进行全面的控制和管埋，事前事后的信息同样要得到反馈，并建立完善的成本费用控制系统。
本文综合借鉴了各类管理会计、成本费用会计及统计学等相关理论，不但在理论方面，也Ｗ所在公司实例列举，提出了所在企业成本费用控制存在的问题。并通过对企业作业过程中发生的费用进行归集和分配，将企业的各项费用都细化，对每一项费用都有针对性的进行分析，都将其具体落实到实际工作中，为保每一项成本费用的控制都按程序、按方案来走，且对企业之前控制不足的地方提出了改善意见和相关办法的补充，通过这些相关的控制，最终提高企业利润。
关键词：控制系统；成本费用；全面预算；
The rapid development of economy is the trend and tide of the world economy. At the same time, driven by the rapid development of market economy, the process of development but also the growth of business process, in the face of so many uncertain factors, enterprises only for cost control, in order to further stability and development. Therefore, the enterprises themselves should have the concept of cost control system, process and results of the full range analysis and research cost, using the knowledge of modern cost management, keep the advantage of the enterprises in the competitive environment. Enterprises only break through the original cost of the cost of the old concept, with the development of innovation at the same time, in order to obtain the corresponding advantage. So, cost control is a systematic process, we should not only pay attention to the control process of a department, it is too one-sided to for comprehensive control and buried pipe, ex ante post information to get feedback, and to establish a perfect cost control system.
In this paper, considering the various types of management accounting, cost accounting and statistics theory, not only in theory, but also w where company examples proposed where the enterprise cost control problems. And through the collection and distribution of the expenses occurred in the process of enterprise operation, will be the costs of the enterprises are refined, for each cost have for analysis, the concrete implementation to the actual work for each item cost control are according to the program, according to the plan to go and to the enterprise before control deficiencies in the proposed improvement suggestions and related measures to supplement, the related control, and ultimately improve the enterprise profit.
KEY WORDS：Control system; Cost and expense; Comprehensive budget;
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