Research About The Cost Management Mode Based On Textile Clothing Enterprise Affect On The Enterprise Value

The financial crisis happened in 2008 brought some serious effects to the economic development of our country, especially southeast coastal region of China, including labor intensive, highly export depended textile clothing enterprises became the worst-hit areas. Since 2008, China textile and clothing enterprises are facing serious challenges far more than financial crisis:the unstable of raw & auxiliary materials prices; the implementation of the new labor contract law; RMB appreciation is accelerated; our country tight monetary policy appeared unceasingly, these are normal liquidity for textile clothing enterprise seriously insufficient, with the financing difficulties, some small and medium-sized textile clothing enterprise dropped into existence dilemma. Added with this financial crisis attacks, part overseas merchant collapsed, the export order reduced greatly, and this seriously influences the textile and clothing products export, causing the whole textile and apparel industry profit margin. At present, for many businesses, they were flat into flat out.Faced with such the bad economic situation, our country textile clothing enterprise will how to get out of difficult situation, this need enterprise, industry and government all aspects to take corresponding measures to actively respond to. The state council issued to promote the healthy development of light industry and textile products of various policy measures to continue increasing textile and clothing export drawback. Textile clothing enterprise took a lot of self-rescue measures to cope with financial crisis challenge:integration of resources, cooperation; positive innovation, development of independent brands, stimulates vitality; the union of domestic and foreign trade, open up the domestic market; accelerate development and industrial upgrade. Of course above all these measures are not suitable for every textile clothing enterprise; the fundamental solution to help textile clothing enterprise out of the dilemma is strengthening management from source up, cost control. Traditional cost management mode is not suitable for new economic situation development, the enterprise must actively adopt modern cost management mode to realize the enterprise value.The paper mainly aimed at research the traditional cost management mode and the modern cost management mode of the textile clothing enterprise economic value. Firstly analyze the status of our country textile clothing enterprise industry and find the question, China's textile and apparel enterprises are facing with the cost, product innovation and industrial upgrade various issues. This article mainly analyzes problems from the angle of the cost managerial mode; find a way for textile clothing enterprises, comparing the cost change trend of garment industries enterprise. Simultaneously according to the financial data of 38 Shanghai textile clothing enterprise collected, analyze them from enterprise value situation, this paper adopts modern performance indicators EVA to measure the enterprise's economic value.From a lot of literature data collection analysis, the difference on financial level between the traditional and the modern cost management mode mainly embodied on the investment proportion of change in all phases of research and development expenses, administrative expenses and the sales service fee charge. Traditional cost management mode only pay attention to produce cost, as fully as possible use raw materials and labor force and production equipment to produce more products. While modern cost management mode pays attention to prophase development costs for investment; operations management cost of investment; sales phase of marketing planning cost, the advertising expenses investment and after-sale service cost investment, etc. Through comparing the investment changes of textile clothing enterprise and analyzing the correlation between marketing expenses, administrative expenses and EVA index by SPSS, establish function relation, and then explain the influence about cost management mode affect on the enterprise value increment.