ABSTRACT
It was observed that there were areas to theoretical cost, control techniques and those of production with regard to overhead cost control, the company uses flexible budget and standard costing which was reviewed is that in proactive, various analysis is not done in depth and not all items are analysed.
As regards material control, it spares no effort in ensuring that it is effectively controlled with the exception of few methods of control reviewed in the literature, it implements all other techniques to the later. In the province of labour cost control the company applied very far techniques already discussed.
In short, there is a wide difference between the concepts and actual practice.
