防护性控制在成本控制中的应用

Application of Precautionary Control in Cost Control

成本控制是会计控制中的重要内容,防护性控制是在成本控制中建立若干项规章制度和约束条件,以避免或减少成本形成过程中的偏差。为此对防护性控制的程序及影响防护性控制的主要因素进行阐述,并结合具体的实例说明防护性控制理论的具体运用方法。

Cost control is an important part of accounting control. Theprecautionary control is to establish several regulations and restricting conditionsin cost control so as to avoid or reduce the deviation during the process of cost.For this purpose, the paper discusses the procedure of precautionary control aswell as the main effecting factors. Combining with actual case, the paperillustrates the detailed application of precautionary control.