1.2 characteristics of cost controlThere are three important characteristics of cost control, which are comprehensiveness, strategy and continuity.All-round enterprise cost control should be reflected in all aspects of operation and management.The field of cost control includes various value movements involved in the process of enterprise management, and its basic contents include: various cost controls in the budget link before product development;Various cost control in product production;Various cost control in material purchasing;Various cost control in operation and management;All kinds of cost control in sales period.Unlike other industry costs, logistics cost can't be controlled. The reason is that the accounting object, scope and method of its cost can't be consistent. The scale of logistics is closely related to cost, and the scale of logistics affects logistics cost.1.3 cost control methodsThere are two ways to control the cost of modern enterprises, including absolute cost control method and relative cost control method.Absolute cost control method is a method to control the cost of an enterprise within an absolute amount.One aspect of increasing profits and increasing income and reducing expenditure is to reduce the absolute amount of cost, which is also the main goal of cost control.Absolute cost control carries out cost control by compressing various expenses and reducing various consumption, which requires that all expenses and expenses incurred in the operation process be included in the scope of cost control.The main methods of absolute cost control include standard cost and budget control.The relative cost control method is a control method for enterprises to analyze and compare the factors such as cost, profit, production value, function and quality, and obtain the maximum economic effect and benefit under certain restrictive factors.The relative cost control method emphasizes that only by coordinating the relationship among output, income and cost can we get good cost control effect. In the process of enterprise management, it is necessary to formulate a set of feasible cost control methods to achieve the strategic development goal of enterprises.Relative cost control has expanded the area of logistics cost control within a certain range, which requires paying close attention to cost-related factors while trying to reduce costs, aiming at improving the efficiency of cost control.From the actual implementation effect, the above two cost control methods have different advantages and disadvantages, so enterprises should choose the appropriate method according to their own market size and production situation in the actual operation process.1.4 the significance of cost controlCost control plays an important role. It is an important means of enterprise cost management, which mainly plays a role in perfecting the internal economic responsibility system and improving enterprise management.Cost management includes cost forecasting, planning, accounting, decision-making, analysis and control. In these links, cost forecasting, planning and decision-making provide the basis for cost control, and at the same time penetrate into cost forecasting, planning and decision-making.In the modern cost management system, cost control focuses on the whole process of cost formation.Cost control is an important method to improve the production and management of enterprises.The management level and production and operation activities of enterprises directly affect the cost level of products.To achieve effective cost control, it is necessary to establish a perfect control system and control standards, and to revise the system in time, and to strengthen various management work, so as to ensure the effective implementation of cost control.Cost control is one of the key points of establishing the whole enterprise's economic responsibility.To realize cost control in enterprises, first of all, cost indicators need to be implemented in all links and departments.All links and departments should bear corresponding economic responsibilities for economic indicators, and urge enterprise employees to actively reduce costs and save consumption, so as to complete the cost indicators and make cost control effective.