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Research On Optimization Of Supply Chain Cost Control For B Garment Company

Posted on:2019-12-06Degree:MasterType:Thesis
Country:ChinaCandidate:R S CaiFull Text:PDF
GTID:2439330566472396Subject:accounting
Abstract/Summary:PDF Full Text Request
The garment industry is a traditional industry.After years of rapid development,the scale effect of the industry has gradually weakened.Overcapacity,high costs and falling sales have made it difficult for many companies to operate.In this situation,more and more clothing enterprises have raised the importance of cost control.However,the cost control measures of many garment enterprises are limited to one part of the enterprise,and the total cost is still very high.The research on cost control of garment enterprises is scattered in the academic circle,and many researches are not comprehensive and complete.Therefore,it is of theoretical and practical significance to study the cost control optimization of garment enterprises from the perspective of supply chain.In this paper,on the basis of relevant theories,the cost control problem in the supply chain of B garment enterprise is analyzed in detail and the optimization scheme is given.B enterprise is a large brand clothing enterprise mainly for men's wear.It's operating income was Over 300 million yuan and it's net interest was only2% in 2016.In 2014 and 2015,the company's profit was negative,and its operating condition was not good.The supply chain cost control of B enterprise has the following problems: First,Cumbersome procurement process and insufficient supplier management lead to high procurement costs;Second,Cumbersome procurement process and insufficient supplier management lead to high procurement costs;Third,heavy inventory and low inventory turnover ratio;Fourth,the supply chain process is unreasonable and it is difficult to obtain the demand information in time;Fifth,the construction of information management platform is not perfect,and the cooperation of supply chain information is not realized.Sixth,lack of reasonable cost performance evaluation system of supply chain.To solve these problems,this paper constructed a relatively comprehensive and systematic cost control optimization system,from procurement,production,inventory,sales,supply chain process of specific optimization measures for cost control.In order to investigate the cost control of the enterprise,this paper constructs the cost performance evaluation system of supply chain based on the principle of balanced scorecard.By using Analytic hierarchy process and Efficiency coefficient method to analyze the performance of B enterprise in 2016,the performance level of the financial aspect and internal operation of the enterprise in 2016 is relatively poor.B company needs to improve in the future.Through the case study of B enterprise,this paper finds that the cost control optimization system based on supply chain can meet the cost control demand of garment enterprises.The optimization measures of each link of the supply chain are interrelated and need the cooperation of the performance evaluation system.It is hoped that through the research of this paper,the relevant garment enterprises can realize that the traditional cost control has been difficult to adapt to the market environment.Enterprises should take cost control optimization measures from the perspective of supply chain to maintain competitive advantage.
Keywords/Search Tags:supply chains, cost control, performance evaluation, garment enterprise
PDF Full Text Request
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