Costing In China's Garment Industry Study

With the globalization of the world economy, the market is becoming more competitive, more and more enterprises are faced with severe challenges. The pressure of market competition, forcing companies operating in China must adhere to cut expenditure and attention to cost management, to change the traditional concept of old and constantly to reduce consumption. In recent years, in order to adapt to the high-tech, high competition and customer demand for diversified and personalized dynamic and complex business environment, following the lean production methods popular in the international community to the rise of activity-based costing, represented the cost of the new management thinking.This paper will discuss the application of activity-based costing in the Chinese Clothing enterprises ,explaining its impact on improving management and distributing sources .It also summarizes fundamental theories and methods of activity-based costing and guides its application on enterprises in theory .In addition ,it analyses the present situation of cost management in this Clothing enterprises and points out the necessity and possibility of adopting activity-based costing in the Chinese Clothing enterprises .Through a comparative analysis of China's enterprises to solve the implementation of activity-based costing The corresponding countermeasures, the last look to the future to work on the basis of cost accounting is costing the general trend of scientific development, in our research and promotion activity-based costing has a major theoretical and practical significance.