在业务层建立“成本专业控制中心”，即按成本的不同组成内容，实行专业控制

在业务层建立“成本专业控制中心”，即按成本的不同组成内容，实行专业控制。供应部门设立材料费控制中心;劳动部门设立人工费控制中心;设备部门设立机械使用费控制中心;财务部门设立间接费用控制中心。各专业控制中心的工作对象和性质不同，控制方法也不尽相同，但要把各自的控制指标层层分解，落实到单位和责任人。

Establish a "professional cost control center" at the business level, that is, implement professional control according to different components of the cost. The supply department shall set up a material cost control center; The labor department shall set up a labor cost control center; The equipment department shall set up a machinery usage fee control center; The finance department shall set up an indirect cost control center. The work objects and nature of each professional control center are different, and the control methods are also different, but their control indicators should be broken down layer by layer and implemented to the unit and responsible person.

Establish a "cost professional control center" at the business level, that is, implement professional control according to different components of cost. The supply department shall set up a material cost control center; Labor department set up labor cost control center; The equipment department shall set up the control center of mechanical usage fee; The finance department shall set up an indirect cost control center. Each professional control center has different working objects and properties, and different control methods. However, it is necessary to decompose each control index layer by layer and implement it to the units and responsible persons.