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成本过程控制是对产品生产全过程的控制，是实现降低产品成本耗费的一种会计管理工作。实现成本控制首先要落实责任范围，明确各成本中心的职责；其次要根据成本性态测定各项目目标成本。在此基础上建立信息收集和反馈体系，运用计算机网络技术，实行日调度是成本控制的有效手段，严格考核是实现成本控制的关键，通过奖罚兑现，达到降低产品成本实现企业扭亏增盈的目的。
Cost process control is the whole process of product production control, is to reduce the cost of product accounting to achieve an accounting management. To achieve cost control, we must first implement the scope of responsibility, clear the responsibilities of the various cost centers; secondly, according to the cost of determination of the project objectives of the cost. On the basis of this, it is an effective means to control cost by establishing a system of information gathering and feedback, using computer network technology and implementing daily dispatching. The strict examination is the key to achieving cost control. By rewarding and punishing, the product cost can be reduced, purpose.