Research On Cost Control Optimization Of TH Garment Company Based On Value Chain

At present,China’s economic situation is becoming more and more complex,and the competition between enterprises is becoming more and more fierce,especially in the garment industry.With the formation of the globalization pattern,coupled with the influx of clothing e-commerce enterprises,the competitive pressure of clothing enterprises is self-evident.In 2020,the sudden outbreak of new pneumonia in China has brought severe challenges to the textile industry has brought a huge impact.Under the influence of new crown pneumonia,the enterprise must have the core competitiveness if it wants to develop healthily.The cost is an important index to measure the healthy development of an enterprise.The level of cost is related to whether an enterprise has a broad prospect of development.The value chain theory proposed by Mike Baud provides a new idea for enterprise cost control.In actual operation and management,corporate activities mainly include two categories:one is basic activities,mainly internal and external logistics,production and operation,marketing promotion,after-sales service,etc.,human resources management,etc.In the face of the fiercely competitive market environment,enterprises can take the value chain theory as a guide,through innovative cost management methods,to promote enterprises to reduce costs and increase efficiency,and at the same time optimize and improve the value chain management process,strengthen management and practice internal strength,and guide the sustainable and healthy development of enterprises.This paper takes TH Clothing Company as a case analysis,and on the basis of fully mastering the relevant theoretical results,to the value chain theory and cost control theory as the main theoretical basis.First of all,starting with the status quo of the cost control of TH garment company,this paper analyzes the status quo of the production,R&D,sales,inventory and operating costs,and finds out the problems existing in the cost control of the enterprise,and the causes of these problems are more in-depth analysis.Secondly,according to the specific situation of TH garment company,this paper puts forward the principles and objectives of cost control optimization,and on this basis,it optimizes the cost control design of its basic activities and auxiliary activities by using relevant theories,such as adjusting and optimizing the overall business process in the procurement process,strengthening the target cost management of the R&D process,improving the operational efficiency through information management and improving the internal control related to human resources management,etc.,make the cost of the enterprise get reasonable and effective control.Finally,in order to ensure the TH clothing company cost control optmization scheme to be able to run effectively,in the organization,the workflow and so on proposed four safeguard measures.The research results of this paper can provide ideas for TH clothing company’s cost control optimization,but also for the same type of clothing enterprises in cost control to provide a certain reference.