Research On The Cost Control Based On Activity-Based Costing Of J Garment Manufacturing Company

In recent years,with the rising prices of raw materials,the cost of labor has risen,the environmental protection supervision has increased,the profit margin of garment manufacturers has been shrinking,and the advantages of low cost have gradually weakened.Facing the low cost competitive advantage of cheap labor in Southeast Asia and other places,China's garment enterprises must meet the needs of customers under the premise of minimizing the cost of production and operation of enterprises in order to win competition.The competition in the garment industry,in the final analysis,is the competition of cost.At present,the cost management in the garment manufacturing industry tends to be extensive,and the lack of refined cost control design clearly does not match the reality of its large production scale.Especially in the case of the popularization of Big data information technology,the continuous updating of business models and the upgrading of sales means,the multi-market,diversified products and multiple processes and other factors will make the indirect cost distribution rate of garment manufacturing enterprises continue to change,do not find the source of motivation can not find an accurate distribution rate,and thus affect the accuracy of cost allocation.Therefore,it is necessary to look at the cost from a holistic perspective,systematically implement cost control in a comprehensive manner,and gradually transfer extensive cost management to cost management based on work.By introducing job cost,eliminating non-value-added operation and improving the efficiency of value-added operation,this paper should deal with the problems existing in cost control in the transformation of garment manufacturing industry,which is of great significance to enhance the core competitiveness of enterprises.This paper will discuss the application of activity cost control in garment manufacturing enterprises,and choose J Garment Manufacturing Enterprises as the research object,through analyzing the present situation of cost control,synthetically analyze the existing problems,and then make scientific selection of cost control methods,analyze the scope of work,units,centers and drivers,Design a suitable cost control system for J garment manufacturing enterprises.Specific include:(1)Job analysis.The analysis scope,unit and operation activity of J garment manufacturing enterprise are determined,the operation center is established,the cost driver is found,the flow chart is established,and(2)the cost accounting is made.It is mainly to collect and share the costs involved in each resource category,to reasonably account for the cost data of each participating department,to ensure the accuracy of the cost information,and(3)to analyze and control the differences.Identify favorable differences and adverse differences in costs,and eliminate adverse differences in pre-,post-mortem and after-action process control.The full text uses the activity cost theory to carry on the comprehensive analysis to the J Enterprise case,sets the target cost,carries on the concrete control to the cost cost,has improved the garment manufacturing enterprise's cost management to a certain extent,reduces the enterprise cost,corrects the enterprise extensive management deficiency.By exploring the feasibility of the application of operation cost method in J garment manufacturing enterprises,this paper designs the concrete implementation plan,hoping to provide some decision reference for the cost control of garment manufacturing industry.