事后成本控制

研究制定的辽河油田原油生产成本控制方法，主要包括事前成本控制、日常成本控制（事中成本控制）、事后成本控制。

The controlling method mainly consists of pre-activity cost control , daily cost control ( cost control in the process of activity ), and after activity cost control .

传统成本管理的研究是为了适应传统企业的特征，满足传统企业成本管理的需要而进行的，它以事中和事后成本控制作为成本管理的重点。

Traditional cost management is to meet the characteristics of traditional enterprises , and to meet the needs of traditional enterprise cost management , it focuses on cost control during and after the process .

本文通过对FP水泥公司当前成本管理模式的分析，总结出企业目前的成本管理模式已经很难有效的控制成本，成本管理的重心必须由事后的成本控制向事前及事中的成本控制转移。

This paper made a conclusion that current cost management of the company could not control the cost efficiently through analyzing on current cost management process . The cost management must be focused from afterwards management control to beforehand management control .