Study on evaluation of control system of cost management

摘要

Control system of cost management is a part of cost management system, and it is related to management methods. It is divided into cost avoidance and cost control. Evaluation of it is an essential project in evaluation system. In this paper, origin management, value engineering, activity improvement, activity-based chain optimization, budget management, cost variance analysis control, performance evaluation system and incentive mechanism are all summarized in cost avoidance and cost control. Cost management methods are classified according to different strategic enterprises, the different grades are given different scores through expert evaluating method, and this control system is evaluated on the basis of model. Finally, the method is applied in cost management operation control evaluation of the 4th oil recovery company of Daqing Oil Field Limited-Liability Company and application effect is superior to other evaluation methods.