A Study On Mode And Method Of Cost Predictive Control

According to the Competitive Advantage Theory of Michael Porter, a corporation, which will make success in competitive environment, must attach importance to cost management. Cost control is the important aspect in modern cost management. With growing of our country's economic power, developing of information technology, and coming forth of new type company, all these put forward new demand to reliability and stability of cost control system. However, Owing to the impact of financial target, cost control cycle is consistent with the accountant period. And these limited the efficiency and the validity of cost control system.Lots of researchers have studied cost control toward the new economic condition; nevertheless, most prefer cost accounting rather than cost engineering. This dissertation analyses the restricted factors of modern cost control firstly, and then introduces the basic technology and method of modern cost management and cost control. Based on these, the dissertation introduces the concepts of predicting control to cost control, and proposes system model as well as procedure which adopts the wavelet neural network as model forecast algorithm, and adopts CUSUM control chart as cost predictive control rule. Moreover, the dissertation put forward a simple model based on grey model.Isolated controls in different phases only mean a pile of useless tasks, which work better through adequate integration. As a consequence, a cost control soft system model based on C/S structural and database technology is proposed in the last part of the dissertation.