Cost control has been defined as the regulation by executive action of the costs of operating an undertaking, particularly where such action is guided by cost accounting.    In  a   research of  this nature,  attempt   is  madeas at disclosing the source of the writers information. These sources are principally the  primary and secondary source of  this research work.  The questions of This comesin interview posed to staff of the organization.   On the other hand, secondary data  are obtained from  earlier researchers and works done by previous authors on likely matters. The literature review which encompassed information gotten from textbooks,   literatures,  magazines, journals  and the internet. The population size used in this research work. is 162 staff while the sample size is 115. A questionnaire of  115copies were distributed to  the employees, and 98 copies were completed and returned to me representing 5% while unreturned 15%.  I used these statistical tool/instruments;  chi-square test, bowlers proportional distribution formula, histogram pie chart.  Some of the findings that were made at the course of the researchwork are; There were areas of similarity nd differences relating  to theoretical cost control technique and those of production. As regards material control, the company spares no effort in ensuringthat  it is effectively controlled.  My recommendations are: In  the area of overhead cost control,  more items of expenditure should be analyzed and their  cost ascertained. The company should employ a cost or management accountant to  monitor deviations. In conclusion the importance of cost control  in  the performance of brewing industries   is to achieve profitability objective  since profit-making is primary and major measure of corporate efficiency and vehicle of survival in competitive/turbulent business environment.