Only by establishing a reasonable reward and punishment system, can YM Chemical stimulate employees' enthusiasm for cost control and realize the importance of cost control for various business activities of the enterprise. The human resource department of the enterprise can link the assessment performance of the implementation of cost control with the salary and bonus of the employees, and increase a certain amount of bonus when the monthly salary is paid to the employees who complete the cost control target on time and on a regular basis. For those employees who fail to complete the cost control objectives according to the standards of the enterprise, certain penalties can be made, such as deducting bonus or corresponding performance appraisal scores, so that employees pay more attention to the cost control management. In addition, the completion of the cost control task should also be regarded as an important standard of assessment when selecting excellent employees and competing for jobs each year. Set an example of excellence in cost control among employees through various means.