Research On Cost Control Of Air Conditioning Sales Enterprise

With the stable development of China's economy and the improvement of people's living standards,air-conditioning has begun to spread to the people's living areas,air-conditioning industry for the development of the national economy and people's lives more and more important.Since the 20 th century,90 years,China's air-conditioning industry has experienced a period of rapid development,but by 2015,the domestic economic downturn is inevitable.The face of such external pressure,how to achieve the effective growth of profits has become a difficult problem in the air conditioning industry.DK company as an air conditioning sales business,also faced with such a problem.This paper first uses the research methods of literature review to sort out and collect the current cost control theory and method tools at home and abroad,and summarize the successful cost management methods at home and abroad.Secondly,we use the case analysis method to analyze the DK company,find out the problems in the enterprise cost control,and finally solve the proposal effectively.As DK's purchase is done through the group's brother companies,the purchase cost fluctuates less.According to the company's management experience over the past 10 years,the impact on the company's cost control is relatively small,so it is not the main Object of study.The focus of this paper will be on how to improve the company's control over the relatively large fluctuations in sales costs.Based on the characteristics of DK company,this paper systematically analyzes and combs its cost cost control,and finds out the problems in the cost control of the enterprise through the reimbursement of the expense,and makes the tailor-made for the development of the company Enterprise cost control program,but also for the air conditioning sales industry to provide other enterprises in the cost of enterprise cost control reference path.