成本管理视角下的纺织服装企业战略转型研究

A Study on Strategic Transformation of Textile and Apparel Enterprises from the Perspective of Cost Management

本文从成本管理的视角探讨了传统纺织服装企业的战略转型问题。通过分析传统纺织服装企业战略转型的特点,提出成本管理对于该类企业成功进行战略转型的重要意义,同时,构建了成本管理模型,研究了战略转型3个阶段成本管理工作的着力点,并对各个阶段成本管理工作中的难点给出了相应的解决思路。

The paper discusses the strategic transformation of traditional textile and apparel enterprises from the perspective of cost management. By analyzing the characteristics of such transformation, it points out the significance of cost management to the successful transformation of these enterprises. Meanwhile, by constructing the cost management model, the paper discusses the focal points in three stages of cost management and puts forward relevant solutions for overcoming the difficulties in each stage.