Research On The Cost Management Of Garment Enterprises

With the vigorous development of market economy, private enterprises have obtained considerable development also. It’s occupying the dominant position undoubtedly throughout the whole garment enterprises. But the current situation of private enterprises is well known is the elimination rate is very high. As the aggravate that the market competition, enterprise’s survival space becomes more and more narrow, profit space also is stretched subsequently, TO strengthen the cost management is the way of enterprise’s future development, operation and management of the important content also necessary.Many private garment enterprises from the past mainly rely on foreign PO, and fabricated in the parts of the country, than export it. This kind of patterns gradually should be changed. Enterprises face a more changeable market situation, So enterprises must to changing the past management idea relay on experience, pursue scientific、fine cost management mode, to use new ideas, and to enhancing enterprise core competitive ability、 get more advantage of market position.The concepts of cost management, the theory of activity-based costing and target cost management are researched in this paper, Combine with the problems existing in the cc clothing company, comb out the elaborating cost management of the stage in the production design. Using the historical data analysis by target cost management and activity-based costing, to explore a more effective and more reasonable management methods.