With the acceleration of the reform and opening up process and the development of the socialist market economy, manufacturing industry has become the main body of the national economy, so the development of manufacturing industry has also attracted much attention. The development of China's manufacturing industry can never be separated from cost control, which is proved by the development trend and bottleneck of manufacturing industry.
So far, the cost control theory has been concerned by scholars at home and abroad, and the research results are more and more mature. Private enterprises are an important part of China's economy, the backbone of the reform of the market economy system, the powerful driving force for the high-quality development of China's economy, and the basic force for improving the employment rate and creating market vitality. In such a research background, this paper focuses on the cost control of private enterprises, starting with the basic theory and extension of the cost control theory, mainly using the method of combining normative analysis and empirical research, taking Midea Group established in 1968 as a typical case to eva luate and analyze its cost control, analyzing the current situation and existing problems of its cost control It analyzes the cost drivers, and finally puts forward relevant suggestions for the cost control of Midea Group.
Key words: cost control; private enterprises; Midea Group