Enterprise manufacture cost contract under the conditions of asymmetric information

To overcome the inefficiency of the manufacture cost control indexes under the conditions of traditional symmetric information, the enterprise manufacture cost contract is designed by the agency theory on the basis of the risk assignment principle and taking into consideration the effects of the manufacture cost's difference and the choice of accounting policies on cost control under the conditions of asymmetric information. The manufacture cost contract can satisfy the workers' rewards and minimize the manufacture cost, so the problem of manufacture cost control is solved.