The expenses during the period are the outflow of economic benefits that occur during the enterprise's daily activities such as selling goods and providing labor services. In accounting, the outflow of this part of the economic benefits should be compensated in the pre-tax profits. Therefore, we believe that, The study of cost during the period is of great significance to evaluate the cost control and management status of an enterprise. Taking Jinjiang Stock Company as an example, this paper makes use of the financial reports and other available information disclosed in the past five years, through comparative analysis, ratio analysis and other methods, and makes some analysis and Discussion on the situation of high cost and large increase in the past five years, and evaluates its management status and impact. Some theoretical suggestions are put forward accordingly. The paper can be divided into two parts, one is the comparative analysis of the total report data, the other is the analysis of the specific impact items of the period cost; the other is the ratio analysis, with the five indicators related to the time cost rate as the main part. Finally, the two parts are combined for comprehensive evaluation. It is hoped that the fluctuation of expenses during the period will be obvious, which will account for a relatively large number of examples to the hotel industry. Even other industry during the cost management to provide some reference materials.
