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Cost is an important indicator to measure the effect of business , modern cost management is full , and the management of the whole process , as part of the full and all-round economic and technical management , focusing on the cost of procurement, technical , financial sector and competitors analysis , cost management and strategic management combine to form strategic cost management conducive to enterprise correctly predict costs , decision-making, the correct choice of the enterprise 's business strategy , and improve the overall economic benefits . In this paper, Xieqiao ore transportation cost management as the prototype , combined with the actual situation of the unit transport cost control system redesign . First introduced cost management theory , the advantages and disadvantages of the method of development and cost management , combined Xieqiao ore transport situation analysis of the constituent elements of the transportation costs and the impact of factors , based on re- analysis of the original cost management system management by objectives and strategic management theory , proposed a new cost control system , the system focuses on the analysis of the cost of deviation and changes in cost control . Finally, the combination of the new control system more complete conception transportation costs , at the same time in the specific implementation process should focus on people , improve their skills and awareness , in order to better implement the new cost control system . Practice has proved that the system is feasible to be applied in practice , and improve the efficiency of cost control , quality of staff , improved to varying degrees , the effect of changes in cost control than ideal total cost control significantly improved .
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