Abstract: This paper focuses on the method of the cost control of work shop. On the basis of expounding the method of IE and ABC,a new cost control system IE+A BC method is raised, that is:Divide work shop into different parts machinecells per GT,resolve the product per WBS,correctly define activity and cost driver,precisely calculate cost.So different stage of cost can be obtained,cost information can betraced and an ayzed dynamically,valuable information for management decision is provided,the goal at cost control is attained all around. examples prove that the method is efficient.

Key words: Cost control, WBS, activity, machinecells, IE+ABC method