Research The Application Of Activity-based Costing In The Small And Medium-sized Clothing Enterprise Cost Control

With the development of economic globalization and the expansion of economic scale and gross,consumer demand for personalized and diversified product is also growing.Faced with such fierce competition,the enterprise meets a big problem that how to deal with the fierce competition and how to play an important role in the fierce competition and bring their superiority into full play.In terms of clothing,clothing industry of our country has always been our traditional industry,bearing the economic and social development in our country.In recent years,with the big pressure of clothing enterprises,rising labor costs,rising cost of raw materials and auxiliary materials,increasing competition among enterprises,it makes the small and medium-sized clothing enterprises face a huge challenge in a competitive environment.In the fierce competitive environment,if the clothing manufacturing enterprises want to continue to grow and profit steadily,they have to control costs by using lots of effective methods.ABC method is generally applicable to garment manufacturing enterprises,but this paper focuses on how to apply the ABC method to calculate the more accurate cost in the small and medium-sized garment enterprises and how to implement the effective cost control scheme according to the cost under the ABC method.Activity-based costing method is a basis of activity-based costing calculation cost by tracking operation activity,the dynamic reflecting and measuring the cost,which can applicant in all kinds of manufacturing enterprises.Moreover,under the Activity-based cost method,the cost of the product distribution is derived from the cost of reason.Contacting the cost of distribution with the cause of these costs,we can distribute the cost on the basis of reasons,and have a better understanding of where is the cost to use.And then,we can put forward the reasonable suggestion to control unnecessary costs.This paper will research the application activity-based cost method in the clothing enterprise.Based on H clothing company,this paper introduces the basic situation and its production process.Afterwards,this paper analyzes the company's existing cost accounting method and the company manufacturing cost allocation is not reasonable.I think H clothing company can use the activity-based cost method to calculation more accurate cost.Therefore,according to the same kind of clothing production process of cost drivers,according to class that collects fees and reasonable allocation,based on the theory of homework cost method to calculation the cost of several types of the mass production clothing enterprises.Then through specific case analysis,sorting out the suitable for small and medium-sized clothing enterprise the homework cost method of accounting method,it is concluded that the enterprise implement the necessity and feasibility of homework cost method,and the cost control of clothing enterprise puts forward practical suggestions and the outlook of small and the implement operating cost in medium-sized garment enterprises in the future.