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Combined with the college, is the consumption of resources by a certain standard - namely "resource driver assigned to the four operating center Comprehensive cost management is broadly divided into four stages Ray Ban Wayfarer However, this decision must be established target cost projections based on product design must be combined with the cost of design, product designers combine to become the real cost engineers and cost designer Matrix analysis of competitive situation will affect the competitiveness factors impose weights, and then integrated weighted sum of the costs of the two or more strategies, trade-offs and choices Such as Southwest Airlines in the Air Materiel Management, use of advanced information management systems, scientific analysis, planning, decision-making, effective control of the Air Materiel repair, procurement, looking for the best purchase channels and repair factory in procurement and maintenance to achieve the most economical on the basis of quality, and significantly reduce the company's expenses, which in our airline is blank and needs to be improved Therefore, enterprises should be dedicated to the research, the development of new projects, which have to take the initiative to develop production and optimize the product structure, from a high level, and enhance the competitiveness of enterprises Ray Ban UK Workers Ganhaoganhuai a sample, feel the pressure of the market, the enthusiasm can not be mobilized to control costs, serious waste, mainly in terms of energy and materials, cutting budget can not take full advantage of the bottom corner of material, energy ran run, drip, drain phenomenon5 routes structural costs and the fleet structure costsFor colleges and universities, and the use of the operating cost of quality management should include a college job quality cost and operating cost of quality managementThe cost of quality 20th century half of by Feigenbaum (AVFeigenbaum), a famous quality management experts in the United States, suggested that generally refers to all expenses incurred by the enterprises in order to ensure and improve product quality or quality of operations, as well as for failing to meet quality standards all losses arising from or compensation costs