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Research On Cost Control Of H Clothing Enterprise Based On Value Chain

Posted on:2020-02-11Degree:MasterType:Thesis
Country:ChinaCandidate:L L LiuFull Text:PDF
GTID:2439330575462683Subject:Accounting
Abstract/Summary:PDF Full Text Request
The current state of the economy has become increasingly complex is changeable,the competitiveness between enterprises is continuously enhanced,as the largest textile and garment producer,consumer and exporter in the world,China's garment industry has also become a highly competitive industry.Clothing industry into the downturn in 2016,began to rebound in 2017,the national macroscopical adjusting control to the clothing industry also has a policy support,but the clothing industry is still both opportunities and challenges,and want to make good use of such an opportunity to maintain the healthy development of the enterprise,has a large market share,to obtain long-term development,must have the core competitiveness,and the cost is the measure of the healthy development of enterprises an important indicator of the cost of high and low relationship with enterprise whether there is a wide development prospects.With the continuous development of modern science and technology,people's consumption concept and consumption habit are also changing constantly.The traditional cost control method has been unable to adapt to the current development trend,and the scope of cost compression is very narrow.From the perspective of value chain,tracking every link of enterprise product production,looking for cost control points,can achieve effective cost management.Value chain cost control is the optimization process of the whole chain of an enterprise.Enterprise want to gain a foothold in the competitive market environment,to reduce costs to improve competitiveness is one of the key link,value chain cost control is the enterprise overall chain optimization process,at the same time,the competitive advantage of enterprises is mainly determined by its value chain by use of,from the perspective of value chain,tracking every component in the company's products,looking for cost control,to achieve cost effective management.This paper adopt the method of literature review and case study to discuss.To H clothing enterprises as an example,on the basis of the theory of value chain theory and cost control,starting from the enterprise internal value chain the purchase link,research and development design,inventory link and sales link cost control present situation,embarks from the actual light of the specific conditions of the H clothing enterprises,find out in the enterprise internal value chain management process is not reasonable,and did not set a target cost,then based on the problems existing in the course of H clothing enterprises put forward corresponding measures,to the enterprise internal resources integration,optimize the value chain,interlocking,inside,routing and fine management,make the enterprise get a reasonable and effective cost control,In order to ensure the effective operation of the internal value chain,the paper puts forward the overall safeguard measures.In this paper,the cost of research combines the value chain analysis tool,to H internal value chain of clothing enterprises to provide a set of relatively complete process,make the enterprise in everyday activities to find more suitable for their own development path,for the development of enterprises to provide theoretical basis and practical experience,also hope that can contribute to improve competitiveness,but also for the same type of clothing enterprises in the use of the value chain analysis tool to control costs.
Keywords/Search Tags:value chain, Cost control, Clothing industry
PDF Full Text Request
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