The role of fees during the period can not be ignored,especially for the company each time the sum of profits,in the same industry,product competitiveness and capital turnover rate.The special ways and means of budge and control are decided by the special nature of the cost during the period.The control of its special laws and regulations is to seize the company during the cost of budget and control of the key.And it can be more conducive to its management so as to ensure the continuous improvement of the company’s overall efficiency.Through the domestic and international cost and cost drivers during the analysis of the relevant literatureThis paper first analyzed the domestic and foreign expenses,cost drivers and budget and control theory.To XX Medical Devices Co.,Ltd.as the research object,the company collected from 2010 to 2014 all the financial data.And analyzed the structure and trend of its related period cost.Then through the cost driver analysis of the cost of sales expenses,management costs and their details,it identified the driving costs caused by factors,and its controllable and uncontrollable factors.Finally,according the content of the above analysis for the XX medical device companies it made appropriate control recommendations.This paper carried out beforehand and afterwards control to expenses for the period.Prior management included:the cost of the management system construction,control system construction and so on.Post-incident management includes the management of drivers derived from cost driver analysis. |