Material procurement stage: direct material cost is an important part of product cost, which depends on material price and material consumption. Reasonable selection of material varieties, specifications and quality grades is not only the key to ensure the technical performance index of model products, but also the key to control the material cost itself.

Design stage: it plays a decisive role in the manufacturing cost of products and has a long-term potential impact on the production cost.

Process stage: the process plan directly affects the manufacturing cost, and the relationship between process input and production cost is at an appropriate level by weighing the progress of process technology, production cost and income.

Production stage: it is the specific implementation link of product cost control. We can optimize the production process, arrange batch production reasonably and reduce the unit product cost by adopting the methods of optimizing cost management and activity management.