【作者】 刘伟；

【导师】 李荣梅；

【作者基本信息】 辽宁大学 ， 会计（专业学位）， 2015， 硕士

【摘要】 中国加入世界贸易组织后,服装制造业面临着前所未有的机遇与挑战。进十余年来,服装原材料及辅助材料价格上涨,人工劳动成本也逐年提高,这些对于我国一向以低成本战略赢得国际市场的服装制造业来说,无疑是最为巨大的挑战。面对国内外服装业各公司的竞争,如何想办法保持公司的成本领先战略,已经成为公司亟待解决的问题。成本控制是对企业在日常生产经营中的耗费进行计算、调节、监督的过程,同时也是一个发现管理的薄弱环节,挖掘企业内部潜力,寻找降低产品成本及费用途径的过程。科学地组织实施成本控制,对企业经营管理的改善、经营机制的转变、企业素质的提高起到一定的促进作用,使得企业在市场竞争环境激烈的情况下,也可以很好的生存、发展。SDSL服装公司是山东省一家集产品设计、生产和销售于一体的专业女装企业。本文从理论和实践两个方面对SDSL服装公司在产品生产成本控制中存在的问题进行了分析研究,针对这些问题,提出解决方法,加强公司对产品生产成本的控制,使公司能够更好、更快地发展。论文写作共分为五个部分:第一部分为绪论。主要阐述了选题背景及意义,对国内外研究状况进行梳理,明确了研究的思路和方法。第二部分为产品生产成本控制概述。阐述了产品生产成本的构成及服装企业产品生产成本的特点,产品生产成本控制的涵义及方法。第三部分为SDSL服装公司产品生产成本控制现状及问题。简单介绍了SDSL服装公司的基本情况及其生产成本控制的现状,提出了SDSL服装公司在产品生产成本控制中存在的问题。第四部分为SDSL服装公司产品生产成本控制问题的原因分析。深入分析了SDSL服装公司产品生产成本控制存在问题的原因。第五部分为完善SDSL服装公司产品生产成本控制的措施。针对SDSL服装公司在产品生产成本控制中存在的问题,给出了切实可行的完善措施。更多还原

【Abstract】 After China entered the World Trade Organization, the garment industry is faced with unprecedented opportunities and challenges.In the last ten years, clothing raw materials and auxiliary materials rise in price, manual labor cost is increasing year by year.This is the most great challenge for garment industry of our country. As They won the international market with a low cost strategy.In the face of domestic and foreign apparel companies competition,how to find a way to keep the company’s cost leadership strategy has become an urgent problem of the company.Cost control is a process to use the principle of system engineering to all kinds of cost calculation in the process of enterprise production and operation, of regulation and supervision.It is also a process to find weak link, mining internal potential, to find a way to reduce costs.To organize and implement the cost control of science, can promote enterprises to improve management, change management mechanism, improve enterprise quality, make the enterprise in the fierce market competition environment to survive, develop and expand.SDSL garment company is a collection of product design, production and sales in shandong province in one of professional women’s clothing enterprise.The paper is to analyse the problems existing in the production cost control of SDSL clothing company from two aspects of theory and practice. Put forward the solution to strengthen the company control of the production cost, make the company better and faster development.The article is divided into five parts:The first part is an introduction.Mainly elaborated the selected topic background and significance, the research status at home and abroad were reviewed, the ideas and methods of research.The second part is the product production cost control overview.This article introduces the structure of the product cost of production and the characteristics of the clothing enterprise production cost, the meaning and method of product cost control.The third part is for the present situation of SDSL garment company’s production cost control.Introduces the SDSL clothing company,the problems existing in the company in daily production cost control.The fourth part is analysis of SDSL garment company production cost control. In-depth analysis of the cause of the SDSL garment company product production cost control problems.The fifth part is measures for perfect SDSL garment company products production cost control. Present a feasible perfect measures aimed at the problems existing in the SDSL garment company in production cost control.更多还原