The Study Of Total Cost Management Of The Small And Medium-sized Foreign Trade Garment Manufacturing Enterprises

In recent years, with the increase of raw-material price&man-power cost and theappreciation of RMB exchange rate, the profit margin of the small and medium-sizedforeign trade garment manufacturers has been reduced, and these enterprises areconfronted with great survival and development pressure. The enterprises have to minimizethe cost to gain the competitive strength on the premise of meeting all the customer’srequirements. The small and medium-sized foreign trade garment manufacturers could notdeal with the crisis and challenge only through the partial cost management, they have tocomprehensively improve the procedure and system of the cost management.Through the theoretical and empirical study, this article presents the methods andstrategies of improving total cost management system of the small and medium-sizedforeign trade garment manufacturing enterprises based on analyzing the current status&problems and utilizing the relevant theories and study tools, and finally proves the practicalvalue of the mentioned suggestions through the empirical study of W garment company.