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;