In the second part, we are going to discuss the different method of observing cost in order to maintain the plan.The Conference Method
This aggregate strategy might be brought up the limit of cost keeping in mind the end goal to help the trading of the Istanbul association of a particular kind.The Account Analysis techniques are
o	The Account Analysis Method
o	The Industrial Engineering Method
o	The Quantitative Analysis Method
o	The Conference Method  
The accounting analysis method
This method deals with different kinds of costs such as the variable cost, fixed cost, etc.It coordinates to the Celine Dion by surpassing the mystery information on the sheet and furthermore utilizing the regressive slide 
with a specific end goal to discover the outcome.In this technique, individuals are looking at the information and give different sorts of proposal which is identified with cost and driver extension as partitioned some portion of the particular association identified with the Istanbul.In order to put forward Celine Dion, there are four basic methods to evaluate furthermore stating the fixed amount for Istanbul part of the company.For example, the movement is about 135000, if Mr. Celine needs to find out the downward amount which is associated with their agency, Tom ould want to follow this method in order to settle the amount and also the downward movement of the variable cost.Variable cost= Total cost - Total Fixed Cost and 
Fixed cost = Total cost - Total variable cost
To add on this, we can say that the variable cost of each unit =downright variable cost TVC single move along the cost of units
Variable cost of all units= TVCL no finding any unit
The real unit will be 135000
The industrial engineering method
This process is best in making the direct material cost and less direct to the labor cost and also above the level of the big amount of any organization.It is likewise thought about the regression method.