中文摘要：

成本控制是现代成本管理工作的重要环节，目前成本控制中所分析的信息受财务会计指标的影响，成本控制活动是以会计期间为分析间隔期的，这影响了成本控制的及时性和成本控制系统的有效性．针对成本控制中存在的问题，本文尝试将工程领域的预测控制思想引入成本控制，以小波神经网络作为模型预测算法，CUSUM控制图作为成本预测控制律，建立了成本预测控制模型．该模型有别于传统的成本控制方法，是对成本控制理论的创新性尝试．

英文摘要：

Cost control is the important aspect in modern cost management. Owing to the impact of financial target, cost control cycle is consistent with the accountant period, which limites the efficiency and the effect of cost control system. This paper analyzes the disadvantage in cost control. Based on that, the authors adopt the concepts of predictive control and of statistical control chart, and put forward a new cost predictive control model using the combination of the cumulative sum （CUSUM） control chart and wavelet neural network. This model, which is different from the traditional methods, is an attempt of innovation for cost control.