Application On Activity-based Cost-volume-profit Analysis Of Clothing Enterprises-Taking A Company As An Example

With the development of the economy of our country and the improvement of the level of opening to the outside world,the clothing enterprises are facing unprecedented fierce competition pressure.No matter which industry the enterprise is engaged in,only by constantly strengthening their own cost control measures and recognizing their own characteristics,can they improve their competitiveness of the market.Therefore,for clothing enterprises,they should recognize the development situation of clothing market,combined with the reality of their own management situation and use advanced scientific and technological means to find the appropriate direction of development.Facing the hot competition of clothing market in our country,in order to remain invincible,the clothing enterprises must take more attention to the clothing cost,and make scientific decision of production and management.Therefore,it is important for clothing enterprises to get the accurate and scientific cost information.At present,cost-volume-profit analysis is used by most of clothing enterprises.By reading massive literature about cost-volume-profit analysis and activity-based costing,we have recognized the present situation of the two methods.Based on these theories,we combine the activity-based costing with the cost-volume-profit analysis to analyze the production and operation situation of A company.The activity-based cost-volume-profit analysis can help A company to improve the accuracy of cost analysis.What's more,this method can also help the governor to make production and management decision more scientifically and more reasonably.By using the activity-based cost-volume-profit analysis,this case can provide guidance and reference value for other clothing enterprises.