This is because: 1, the cost itself is a series of data.

2. Your thesis is an "applied" one, not limited to "qualitative analysis", but must be "quantitative analysis", otherwise it will fail due to insufficient arguments.

3. I suggest that you narrow down the topic, such as writing "Analysis of the characteristics of cost management in a supermarket", and then you must visit their financial managers in any small supermarket nearby and politely ask them about their annual total sales, annual total costs (including variable costs), annual taxes and annual profits. In this way, your main data is enough.

You can discuss the "variable cost" in the cost structure. Because the fixed cost is determined by the house, equipment and so on. It is almost impossible to reduce fixed costs such as depreciation expense. Can artificially reduce management costs, financial costs, losses and other costs. Finally, write a concise summary, which is a good applied paper.