As an important part of the manufacturing industry system,the textile industry has always occupied a position in the market.However,the textile industry market is limited,and textile enterprises are facing new challenges in obtaining more profit.Textile enterprises need to control costs to win profits and adjust cost control methods to strengthen themselves.Traditional cost control methods are gradually separated from increasingly complete and complex textile processes,and cost control from a supply chain perspective is a better way to match the production characteristics of textile enterprises.This article summarizes the research results of existing domestic and foreign scholars on supply chain cost control,elaborates on the concepts and methods of supply chain cost control,and selects S Company as the case prototype to provide a detailed analysis for supply chain cost control.By summarizing the current cost control status of S Company in important supply chain links,it was found that there are problems such as weak pre control of raw material procurement procedures,low matching of warehousing work with production mode and sales layout,simple production cost accounting and assessment methods,lack of coordination of auxiliary marketing work,and the need to strengthen logistics informatization.An improvement plan for supply chain cost control was proposed,and a framework and specific process were developed,Use Activity-based costing and Target Costing to recalculate the cost,compare the accounting results with the target,and put forward suggestions for each supply chain link.In terms of procurement control,it is necessary to achieve reasonable improvement of procurement procedures and use warehouse information.In terms of warehouse control,it is necessary to improve the matching degree between warehouse layout and sales layout,and appropriately seek third-party services.In terms of production control,it is necessary to improve the assessment and accounting of manufacturing personnel.Standardize product quality management and dealer management in sales control.In terms of logistics control,deepen logistics information sharing and enrich transportation tools and employee skills.Finally,propose safeguard measures from three aspects:personnel,information technology,and cultural system.After research,it was found that the supply chain cost control method combining activity-based costing and target costing can more accurately reflect the cost occurrence situation.Combining with important links in the supply chain,feasible improvement suggestions are proposed from the perspectives of procurement,storage,production,sales,and logistics.Through this article,we hope to find improvement directions for enterprises in the same industry to carry out supply chain cost control activities. |