Cost control is the work to keep the company's operating expenses within the estimated range, record the actual cost based on the previous budget, mark actual or potential deviations, prepare forecasts and provide measures to keep costs in line with the goal. Cost control uses costs as a means of control: a series of activities and management processes that achieve the aim of effective control of economic activities through the formulation of values of the total cost level index, comparable rates of reduction of product costs and cost control responsibility for cost centers.