Parallel with the development of agency theory is the transaction cost theory. Transaction cost theory differs from agency theory is that it is not always the aid of formal contract to analyze all transactions that the business is to deal with the complex and uncertain environment and cooperative organizations established within the company to complete the transaction by the change management process control can compensate for the limitations of market transactions with a certain cost and efficiency losses. Defects transaction cost theory is that the environment is difficult to accurately define transaction costs, only a limited way were tested in the actual organization, the majority of the conclusions lack rigorous analysis, management accounting means that the central issue of evaluating the performance of decentralized business units has not been a corresponding development of. The importance of cost management as the stable development of the world economy, financial advisory tool, the most challenging issues faced by business managers is not "how to succeed" but "how to continue to succeed," according to the American Association of Productivity and Management Accounting Association The survey shows that: the twentieth century the world's major companies to "grow" in the first place financial consulting, and financial advisory management twenty-first century, they put the "cost" in the first place a financial advisory content, visible corporate cost control and management has attracted great attention, it is one of the key factors in the continued success. Chinese manufacturing and the world have entered the manufacturing profit era, China's manufacturing industry is facing increasingly fierce market competition. China Manufacturing serious waste of resources, high input and low output than the international level, product homogeneity is relatively common, companies only depend on the quality and cost advantages can really win. However, China's manufacturing costs in addition to labor costs, mostly much higher than the international average. Financial Advisory content, poly Campbell Finance (certified), declared financial advice provided by wind town Pingxiang Poly Campbell Financial Advisory Limited. Pingxiang Poly Campbell Financial Advisory Co. (www.jjbcw.com) Jiangxi Pingxiang, the company registered a leader, over the years, the company is implementing the scientific management, innovation and development, the principle of honesty and trustworthiness, and satisfy customer needs. Poly Campbell in financial leadership with the staff warmly welcome all inquiries negotiations to create poly Campbell finance a better future.