摘要
随着经济全球化和互联网的快速发展,品牌服装企业面临越来越激烈的市场竞争和成本管理挑战,如何实现成本控制并提高企业的盈利能力成了品牌服装企业必须面对的问题。品牌服装企业可以通过管理会计工具的使用来实现成本控制和提高盈利能力。文章探讨了管理会计工具在服装企业成本控制中的应用,分析了管理会计工具在服装企业实际运用中存在的问题,并提出了相应的解决策略。以期帮助企业更好地掌握成本情况,实现对生产流程的全面控制和资金的有效管理,提高企业的经营效率和盈利能力。
With the rapid development of economic globalization and the Internet,brand clothing enterprises are facing more and more fierce market competition and cost management challenges,how to achieve cost control and improve the profitability of enterprises has become a brand clothing enterprises must face the problem.Clothing enterprises can realize cost control and improve profitability through the use of management accounting tools.This paper discusses the application of management accounting tools in the cost control of clothing enterprises,analyzes the problems existing in the practical application of management accounting tools in clothing enterprises,and puts forward the corresponding solutions.In order to help enterprises better grasp the cost situation,to achieve the overall control of the production process and the effective management of funds,improve the efficiency and profitability of enterprises.
作者
周晓雨
ZHOU Xiaoyu(Heilongjiang University of Finance and Economic,Harbin 150025,China)
出处
《西部皮革》
2023年第16期28-30,共3页
West Leather
关键词
服装企业
成本控制
管理会计
garment enterprises
cost control
management accounting