| With the development of the economy and the improvement of living standards,the consumption structure and the concept of consumption of consumers in China are changing.The degree of concern is increasing for t he safety of food,medicine and other fields.In recent years,both the government and the capital have greatly increased their attention to the cold-chain logistics industry.With the hot market of cold-chain logistics,the development of the cold-chain infrastructure equipment industry has also accelerated.As the high-end subdivision field of the logistics industry,cold-chain logistics has a very high demand for facilities and equipment.The entire process of production pre-cooling,storage,transportation and sales needs to be protected by relevant facilities and equipment.Therefore,driven by the rapid development of cold-chain logistics,the cold-chain infrastructure and equipment industry will inevitably develop rapidly.However,as a leading compan y of cold-chain equipment,DL Co.,Ltd.has a relatively low profit margin compared with companies in the same industry.So it is imminent for DL Co.,Ltd.to change the cost control model in the face of fierce market competition.Cost based on the DL CO.,LTD.as the research object,the integrated use of case analysis and field survey methods and management,accounting theory knowledge,in combination with DL CO.,LTD.on the current situation of cost control,analyzes the DL CO.,LTD.in terms of cost control is insufficient place,also discussed the cause of the relatively detailed,after that,the whole life cycle cost control as the research method,for all its build is based on life cycle cost of DL CO.,LTD.cold-chain equipment control system.Finally,it puts forward the supporting guarantee measures of DL CO.,LTD.life cycle cost control system,and provides a complete set of management guide for it.This paper emphasized to reduce DL CO.,LTD.cold-chain equipment money need to transfer from the original manufacturing stage to design link,in other words,is the low center of gravity is adjusted for cold-chain equipment before capital output,fundamentally reform,make a good money management system.This article starting from the present situation of DL CO.,LTD.,combined with the feature of its operations,discusses the situation both at home and abroad,and extract the valuable content,and the cold chain equipment total life cycle cost control system are studied.We want to use the combination of real situation and theory to complete the knowledge theory that is regular and in line with the real operation needs,and explore the theory suitable for DL CO.,LTD.'s cost control system.On the basis of meeting the quality standards and performance requirements,it is necessary to reduce the cost investment and further provide valuable information for improving the competitiveness and long-term development of enterprises. |