B y using the mode like cost planning, fix - amount consumption and cost difference, the traditional cost - control mode focus on management of process, such as purchasing process, production process and inventory process. However, there are many disadvantages c oncerning this mode, like delayed plan developing, complicated allocation way, obsolete methods and misplayed main body of internal cost management. Based on meticulous management theory, this article designs meticulous cost - control mode of manufacturing, the main features of which are that the mode use the development strategy of enterprise as the starting point and use processing cost control, meticulous cost accounting, graphic cost analysis and continuing cost improvement as basic framework.