基于价值链视角下服装企业成本控制研究

Research on Cost Control of Garment Enterprises from the Perspective of Value Chain

随着人们生活质量的不断提高,当代社会人们对于服装的追求也在逐渐多样化、个性化、多元化,服装企业也迎来了更多发展的契机,也面对着越来越多的挑战。对于服装企业来说,控制成本是一项重要的工作,运用价值链理论,保证自身的成本在可控制的合理范围内,能够显著提高服装企业的综合经济效益。为了进一步研究价值链视角下服装企业成本的控制方法,文章从价值链视角下服装企业成本控制的基本要素入手,从物流、材料、营销等方面对服装企业成本进行探讨,并且对当前基于价值链理论进行服装企业成本控制的现状和困境进行了分析,最后有针对性地提出了基于价值链理论进行服装企业成本控制的具体策略。

With the continuous improvement on life quality of common people,the pursuit of clothing in contemporary society is gradually diversified and personalized.In addition,clothing enterprises also ushered in more opportunities for development,but also facing more and more challenges.For garment enterprises,it is important to control the cost,and it can ensure the cost within a controllable and reasonable range to significantly improve the comprehensive economic benefits of garment enterprises by using the theory of value chain.In order to further study the cost control method of apparel enterprises from the perspective of value chain,this paper starts with the basic elements of cost control of apparel enterprises from the perspective of value chain,discusses the cost of apparel enterprises from logistics,materials,marketing and other aspects,and analyzes the current situation and dilemma of cost control of apparel enterprises based on the theory of value chain.Finally,it puts forward the specific strategy of cost control in garment enterprise based on the value chain theory.