Research On Quality Cost Management Of BL Garment Factory Based On Activity-based Costing

The garment industry is an important industry that is closely related to our lives.It occupies an important position in daily life.With the development of the international garment industry,the market has gradually increased the requirements for garment enterprises,especially the quality of garment products.More and more attention has been paid to the quality of garment products.Although China's garment industry faces many risks and tests in the development environment,it is still moving towards quality improvement.Under this environment,China's garment enterprises must strengthen their own quality cost management so as not to be defeated in the fierce competition.China's research on quality cost management is quite numerous,and the theoretical knowledge is relatively rich,but there are few studies on quality cost management using activity-based costing.And most of China's garment enterprises have not established a perfect quality cost management system,for the enterprises need to focus on improving and strengthening.This paper reviews the domestic and foreign literature of enterprise quality cost management and activity-based costing,expounds the meaning and related theories of quality cost management.And based on the investigation and research of BL garment factory,the initial understanding of the status and problems of quality cost management,and discuss the necessity and feasibility of applying the activity-based costing to the quality cost management of BL garment factory.Based on the method of combining theory with practice,taking garment production enterprises as the starting point,the activity-based costing method is integrated into the quality cost accounting and management.First,establish the quality activity center and quality activity cost database,collect and allocate various quality costs according to cost drivers,calculate the quality cost of each product,and then analyze the BL garment factory quality through trend analysis and structure analysis according to the calculation results costs need to be improved.Analyze the causes of internal losses in the quality cost of the enterprise from the aspects of production processes and workshop management,and propose improvement measures so that the BL garment factory can improve its own quality cost deficiencies.Finally,from the four aspects of system,personnel,organization,and information communication,the safeguard measures for strengthening quality cost management are proposed to ensure the effective implementation of quality cost management.Through the study,we can see that the internal loss cost of BL garment factory accounts for most of the quality cost.Based on this,finding deficiencies in production links and workshop management and making improvements can promote the improvement of the quality cost management effect of the enterprise and improve the management level of the enterprise.Using activity-based costing to carry out quality cost management on the BL garment factory can strengthen the cost control of production,reduce cost and increase profits,scientifically and efficiently improve product quality level,enhance core competitiveness,establish a more complete and efficient management system,and strengthen the managementlevel of the enterprise,improve the enterprise's production efficiency,and provide a reference for the quality cost management of small and medium-sized garment factories.