Cost is an important factor affecting the survival of every enterprise. So， how to manage the cost and take advantage of the cost information is very important. For the change of cost being asymmetrical in the economic system and having nonlinear relation with its influence factors， the quantile regression neural network （QRNN） method is used to study the relation between cost and influence factors and predict cost. The QRNN method can not only simulate the nonlinear relation in the economic system through the neural network structure， but also can reveal the influence rules of each factor on the whole conditional distribution of the cost by quantile regression approach. By empirical analysis， the QRNN model has higher prediction accuracy by comparing the OLS regression model and the quantile regression model， and reveals the influence rules of various factors. So， the analysis results of QRNN model are more scientific， more valuable and more helpful to the related decision makers for cost analysis， control and management.