Study On Optimization Of Apparel Supply Chain Process Based On Cost Management

With personalized clothing products and the trend of diversification has become more and more significant,apparel enterprises are facing the pressures of weakening sales and upgrading and cost rising.When there is no difference between the market sales price,cost management has become the key to improve competitiveness.Meanwhile,apparel enterprises couldn't only based on one small part of cost management to respond to crises and challenges,cost optimization need to be achieved through the supply chain management.According to the literatures at present,the exploration and research on supply chain management had been started by many international and domestic scholars from various perspectives.However,in the textile and clothing sector,the studies of supply chain optimization almostly all focused on the logistics management,inventory management,supplier relationships and information system applications,less studied at the cost of supply management.So this paper will select the production center of brand D as the carrier,through supply chain process analysis,supply chain cost compute and supply chain management assessment to provide reference for garment enterprises.The main research contents:? Costing structure based on supply chain processes analysisa Through corporate research and expert interview,drawing daily work follow chart from purchasing,production and transport.And then organize the information to form supply chain flow chart.b According to the supply chain flow analysis,determine the content and details of supply chain cost.Combine goal cost management and operation cost accounting method.? Construction and application of supply chain management evaluation modela Constuct the evaluation model on the basis of SCOR method.The model is organized by the target layer,strategic allocation layer,indicators of decomposition layer and execution layer.b Build a apparel supply chain management evaluation system in the direct of analytical hierarchy process.Obtain the evaluation index and weight through theoretical analysis,expert interviews and questionnaire.c Collect assessment information in the senior management at case brand,calculated the score of each dimension by fuzzy comprehensive evaluation.And provide optimization suggest based on the evaluation result.? Analysis of supply chain optimization project at case branda Against at the problem of case brand,carry out the “lean and agile” supply chain project,describes the supply chain optimization process and specific embodiments.b Based on the bottleneck during the project operation,this paper will build production postpone of cost decision model.Explore the best purchasing and production decision to optimize supply chain cost and quick response.The innovation spots:(1)Previous studies on the apparel supply chain cost mangement mostly based on the single method of goal cost management or operation cost accounting method.The combination of the two is very rare,especially in the field of clothing.This paper combine goal cost management and operation cost accounting method,build a new cost accounting structure to direct the account and analysis of supply chain cost.(2)In the study of supply chain management evaluation,in order to enhance the objectivity of the results,this paper uses quantitative evaluation and qualitative evaluation rather than a single qualitative evaluation method,which is actually rare in previous literature.(3)Previous studies on the postponement cost model generally do not consider the time factor.In this study,the response time is included in the cost analysis system,and the postponement cost planning model is established under a stable response period.Finally proved that postponement production could effectively reduce the total cost of the supply chain.