The invention belongs to the technical field of composite material manufacturing, and relates to a cost calculation and control system in a high molecular material preparation process, in particular to a cost calculation and monitoring system based on prepregs in a technological manufacturing process. According to a given prepreg cost calculation mode, a mode of including manufacturing direct expense allocation of direct labor, equipment depreciation, manufacturing power consumption and the like in product manufacturing cost in conventional product cost calculation is abandoned; and based on an actual manufacturing process and a manufacturing status, a manufacturing execution system (MES) is adopted for collecting fiber material consumption, resin material consumption, auxiliary material consumption, manufacturing team or group states, manufacturing cycle and speed, manufacturing equipment information, manufacturing energy consumption, product types and parameters, yield and rejectionrate data information, and expenses directly related to manufacturing in manufacturing expenses are stripped out to the maximum extent, so that accurate calculation of the product manufacturing cost is realized and the manufacturing cost fluctuation states of products in different manufacturing conditions can be accurately reflected.