摘要
随着全球经济一体化进程的加速与消费者需求的日益个性化,纺织企业的成本管理不只是简单的费用控制,还是提升核心竞争力、实现高质量发展的战略支点。文章深入剖析成本管理在纺织企业中的关键作用,从成本核算体系的优化、供应链协同管理、技术创新与应用以及绿色成本管理等多维度出发,深入探讨纺织企业如何通过成本管理实现高质量发展,通过分析行业现状,提出有针对性的成本管理策略,论证优化成本管理对纺织企业高质量发展的关键作用。
With the acceleration of global economic integration and the increasing personalization of consumer demand,cost management in the textile enterprises is not just about simple cost control,but should become a strategic pivot to enhance their core competitiveness and achieve high-quality development.This paper deeply analyzes the key role of cost management in textile enterprises,starting from multiple dimensions such as optimizing the cost accounting system,supply chain collaborative management,technological innovation and application,and green cost management to explore how textile enterprises can achieve high-quality development through cost management.By analyzing the current situation of the industry,it proposes targeted cost management strategies,and demonstrates the key role of cost management optimization in the high-quality development of textile enterprises.
作者
姚冰格
Yao Bingge(Shanxi Jinzhong Institute of Technology,Jinzhong 030600,China)
基金
山西省经济统计科研项目“‘双碳’目标下山西省制造业高质量绿色转型发展研究(2023LY059)”
2022年山西省高等学校教学改革创新项目“‘基因式’课程思政理念下《财务管理》课程再开发的教学实践研究”(J20221559)。
关键词
成本管理
纺织企业
供应链管理
高质量发展
cost management
textile enterprises
supply chain management
high-quality development