Cost control approaches as known in literature are basically restricted to single-stage production processes. In multi-stage production processes the so called induced cost variances pose the problem, i.e. applying the two basic cost control approaches which show either the total or the terminal costs of a cost centre it frequently occurs that cost variances are shown in a cost centre, although they were caused and hence induced by preceeding or succeeding cost centres. A new cost control approach is developed which allows identification and assignment of induced cost variances to the responsible cost centres; this general cost control approach can be applied independent of the specific approach chosen, showing either the total costs or the terminal costs. It is built up by analogy to the cost control approach for a single-stage production process, but it also applies to any kind of multi-stage production process.
