| In almost all of the business organization, cost management of the enterprise management control process in the core content. Europe and the United States and Japan, management practices also proved effective in obtaining long-term cost management is an important means of competitive advantage. In China, with rapid economic development, cost management concepts and methods of becoming rich, but a lot of cost management practices on more than the quoted literature studies. This situation is mainly due to produce the majority of researchers have little chance for long enough time to use a closer look at all aspects of the operation of the business. In view of this, the authors choose BLT Cost Management for the study. With a view to practical application of cost management for in-depth discussion.In this paper, from the BLT’s cost plan, cost accounting, purchasing cost control, production and manufacturing chain cost management, production costs under control in a bid to study and summarize the main points BLT’s cost management system, specific measures taken to implement the cost management system; What are the means and methods businesses can use to eliminate and overcome the negative factors in the cost management; and to assess the effectiveness of cost management.In this paper, the development of the BLT’s environment and operating conditions of a more in-depth study carried out to develop a corporate strategic goal of future development around the corporate strategic objectives of the next few years, using the concept of strategic cost management and analysis methods of cost management full analysis of important issues and identify appropriate countermeasures. In this paper, the research results of the current elevator industry struggling to cope with competition in the local elevator companies homogeneous, with a certain reference value. |