Apparel Manufacturers Cost Control

Cost is considered to be impordent index to reflect input and output directly and it indicate production condition of management.Cost control also is one focus of enterprise management.Garment manufacturing is fundamental industry in our country.Cost price has been rising in garment company since several years, accompanying more pressure and indefinity in operating and management.It is a powerful weapon that control and reduce cost.Traditional finance cost controlling has been applied widespread, but a lot of problems have appeared, which concern production link, neglecting design period in new goods. Studies show 5% cost is in product design, but 80% product cost has been locked at the same time, it is to say that most of the cost has become restrictive cost after product design finishing, there is little room for cost reduction in the following stage. Therefore, in order to improve the efficiency of cost control and achieve the cost control effect, we should pay attention to the cost control study in the product design stage.This thesis makes an in-depth study in the question of how to control the cost in garment company, emphasizes particularly on cost control of product design stage.Aims at the theory and application reference that offers for the garment companies.This thesis includes mainly three parts.Firstly, elaborate cost control theory, introduce Target Costing, Value Engineering, Activity-Based Cost , point out the defects of traditional cost control methods, introduce modern cost control methods.Secondly, point out many problems in garment companies and cost control actuality,causes and elusion of cost control risk.At last through the case of XZ garment company.Using Target Costing, Value Engineering, Activity-Based Cost comprehensively, put forward related ways in cost control, advocate Enterprise Information Construction, control the cost of enterprise from the beginning.