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近几年羊毛衫行业迅速发展,在国内和国际市场上形势利好,大量企业纷纷涌入,市场竞争不断加大。面对“物竞天择,适者生存”的法则,企业要想在激烈的市场竞争中分得一杯羹,就必须积极应对市场变化,及时做出反应,增强企业创新能力,提升竞争优势,这对于企业产品成本的控制显得尤其重要。利用作业成本法对羊毛衫企业成本核算和管理进行优化分析,以加强成本控制,提升羊毛衫企业生产水平和盈利能力。本文先阐述羊毛衫企业的特点,继而陈述作业成本法模型在羊毛衫企业的应用,以及如何进行作业成本法的流程优化,最后提出羊毛衫企业有效实施作业成本法的建议。
In recent years, the rapid development of the sweater industry in the domestic and international markets in good shape, a large number of enterprises have influx, increasing market competition. Faced with the “natural selection, survival of the fittest,” the law, enterprises in order to win a share in the fierce market competition, we must actively respond to market changes, respond in a timely manner, enhance their ability to innovate and enhance competition Advantages, which control the cost of the enterprise product is particularly important. The use of operating cost method of sweater business cost accounting and management optimization analysis to enhance cost control and enhance the sweater business productivity and profitability. This article first expounds the characteristics of the sweater business, and then states how the ABC model is applied to the sweater business and how to optimize the process of the ABC. Finally, it puts forward the suggestion that the sweater business should effectively implement ABC.