论文部分内容阅读
随着经济全球化发展,在先进技术引领下,制衣企业生产效率也大大提升。人们生活水平提高,对服装的需求出现了持续的增长,同带动了制衣企业的发展。然当前人民币升值、服装纺织类出口配额取消、各种服装的原材料成本、劳动力的成本、租金等不断上涨的多重压力,特别是许多地方中小型制衣企业无法在竞争中取胜,导致这种现象其中一个重要原因是成本管理问题。本文从全面成本管理理念出发,分析地方中小型制衣企业成本管理存在的问题,并为地方中小型制衣企业实现全面成本管理的应用提出相应的对策。
With the development of economic globalization, under the guidance of advanced technology, garment production efficiency is also greatly enhanced. People’s living standards improve, the demand for clothing has continued to grow, with the development of garment enterprises. However, the current appreciation of the renminbi, the withdrawal of clothing and textile export quotas, various clothing raw material costs, labor costs, rents and other rising pressure, especially in many small and medium garment enterprises in the competition can not win, leading to this phenomenon One of the important reasons is cost management. Based on the concept of total cost management, this paper analyzes the problems existing in the cost management of local small and medium-sized garment enterprises and puts forward corresponding countermeasures for the application of total cost management for local small and medium garment enterprises.