Research On Cost Control Of Y Garment Enterprises Based On Value Chain

In the process of economic globalization,factors of production flow freely across national borders and across regions.Countries and regions are constantly converging but also competing with each other.China is the world's largest textile and garment production,consumption and export of the country,the competition between domestic enterprises is fierce.The competitiveness of enterprises has become the key for enterprises to gain a firm foothold in the market.The cost is an important index to measure the level of an enterprise's competitiveness and the prospect of its development.In recent years,with the development of the Internet and the rapid development of science and technology,the consumption concept,consumption habits and consumption level of modern people have undergone a qualitative change.The traditional cost control methods and the scope of cost control are obviously difficult to adapt to the needs of modern enterprise cost management.It should be pointed out that from the perspective of value chain,the implementation of tracking in each link of enterprise product production and finding key points of cost control can help enterprises realize effective cost control and managementThis paper takes Y enterprise as the research case,and adopts case study method,literature method,comparative method and other methods to carry out the research.First of all,according to the theory of value chain and cost control theory as the theoretical support,begin from Y clothing enterprise internal value chain,the chain of its research and development design,purchasing,marketing,and link the cost control of inventory,found existing in the cost control of target cost setting is not clear,high cost of data collection and purchase cost of waste,high cost of sales growth,the problem such as inventory cost consumption too fast.Then,according to the cost control problems existing in Y clothing enterprise,the author puts forward targeted solutions,such as clear target cost setting,strengthening the construction of information communication channels,improving the performance evaluation system,establishing the cost of sales budget system,and optimizing the management process.Then,it analyzes the external value chain of Y garment enterprise,and discusses the problems in its supply chain and sales chain in terms of cost control.It is found that Y garment enterprise's raw material procurement cost is artificially high and the cost efficiency of consumer relationship maintenance is low.The improvement measures are as follows:establishing strategic partnership with suppliers,adopting direct selling strategy,fully conducting market research activities,etcThe study of this paper provides more refined and streamlined measures for the cost control of Y clothing enterprises,and the research results also have certain reference significance for relevant enterprises.