Cost Management Pattern Choice And Applied Research On Shuanglu Company

China is the biggest refrigerator producer and exportor in the world, the refrigerator output accounts for 40% of the world, and it has become the global refrigerator product main supplier. But, China's refrigerator industry faces many problems such as lacking the core technologies and competitive power acquired by the variation of supply chain strategy, lacking the product standard and so on. Therefore, the cost leading strategy is an important strategy for our country's refrigerator enterprises to seek the long-term development, enhance theirown competitive advantage in the fierce market competition environment.The Shuang Lu company 's survival and the development must be based on cost competition strategy, and the selection of cost management type which is in accordance with its own development stage is the guarantee of successful implementation of low cost strategy. Under the guideline of cost management in company and combined with mordern cost management type in some famous domestic refrigerator enterprises, this paper aims to find a cost management type which is in accordance with the Shuang Lu company and based on value chain, so as to help the enterprise grasp the industry development rule, bring its strengths into full play, seize the opportunity and make Shuang Lu a strong and great company in the competetive home appliances industry.