事前成本

事前成本控制应用研究

Research on Cost Control in Advance

再次，规范明确各责任中心，完善事前成本控制体系；

Thirdly , each responsibility center has to understand its duty cleanly so as to enhance the in-the-process-cost control system .

研究制定的辽河油田原油生产成本控制方法，主要包括事前成本控制、日常成本控制（事中成本控制）、事后成本控制。

The controlling method mainly consists of pre-activity cost control , daily cost control ( cost control in the process of activity ), and after activity cost control .

部门预算编制过程中的交易成本属于事前交易成本。

According to Williamson 's transaction cost theory , transaction cost in the department budgeting process is a kind of anticipation transaction cost .

对企业而言，风险是一种成本：事前的隐性成本和事后的实际成本。

As far as the enterprise is concerned , the risk is a kind of cost : In anticipation recessive cost and afterwards actual cost .