The Research On Cost Management Of L Company

At present, the textile and garment industry as labor-intensive enterprises face more severe situation, the economic structure adjustment,the upgrading of industry model, and because of the raw material and labor cost of ascension allows businesses to increasing pressure. Textile and garment factory to gain a foothold in the competition, the first thing to do is to control the cost. Enterprise to survive is to control the cost, cost control is not cut costs, not reduce the investment, but the ratio of cost and benefit to a minimum. All elements of corporate earnings, allows businesses to use the best cost control policy for the enterprise’s internal and external balance, and gain maximum profits, to gain a foothold in the market competition. This article using the relevant definition of enterprise strategic cost control, cost control and the theory of target cost management, etc, in the learning of strategic cost management theory and methods at the same time, combining with the characteristics of textile and garment enterprises, with L enterprise cost management as the research object, research the shortage of the actual circumstances of the cost management and use of a combination of theory with practice, put forward the concept of strategic cost management in enterprise internal, and describes the detailed implementation premise, and the key process, for enterprises in developing continuously improve the cost management weaknesses, so as to enhance market competitiveness of products and the profit level, make enterprise keep the invincible position in market competition.