Corporation Cost Control Analysis:Basing On YK Co.,Ltd Case Study

Survival of the fittest is the basic rule of the market. The cost management is the eternal theme of the enterprise. The competition between enterprises, the most important is the price. Price competition among enterprises is the most important link. And the price competition, the essence is the enterprise cost competition, therefore, the enterprise to survive, to seek development. We must have hard skills, to take various measures to control costs, to enable enterprises to remain invincible in the competition.In recent years, the domestic central air-conditioning industry is developing rapidly. As Gree, Midea, Haier represented in the middle market and increased the intensity of development. The price has been regarded as an important factor for the user to choose besides of brand and quality. But with rising labor costs and raw material costs, which makes many foreign brands have begun to consider the problem of cost control. The thesis will firstly from the point of view of sufficient investigation on the YK Co., Ltd., grasp the current operating conditions, and then combined with the current situation of the development of the industry at home and abroad, strategic cost analysis and investment analysis is sufficient to do. Finally worked out a suitable for the company’s business development cost control scheme, aimed at promoting YK Co. market competitiveness, and strive for more market share.In this paper, on the basis of previous research results, analyzes the cost control related theory research, discusses the main methods of cost control, describes the manufacturing enterprise cost structure, and the cost of the enterprise control condition were investigated, analyzed the existing problems and the causes of formation, and starting from the cost factors, according to the purchasing cost, labor cost and manufacturing cost factors and proposed improvements. At the same time, this paper takes the combination of theory and case of YK Co. cost method and characteristics of control is analyzed, through the introduction of enterprise cost control theory is improved, so as to be able to the company to improve physical and more competitiveness. Those advices include the advanced cost management methods, such as MBBP, MCPU. To setup cost module and to perfect PDP cost management etc.