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2011年下半年,据市场情况来看服装制造企业尤其是外贸出口企业的严冬已经来临。此次严冬较2008年金融危机时将更残酷、更严峻。想在这种危机下求得生存发展,服装企业要有更严格的内部成本核算、分析、控制手段和方法。现代的成本核算主要是管理成本的核算,包括质量成本、效率成本、资金占用成本、采购成本、营销成本等等。如何降低这些成本获得利润,是当前形势下的首要任务。
In the second half of 2011, according to market conditions, the harsh winter of apparel manufacturing enterprises, especially foreign trade export enterprises, has arrived. The severe winter will be even more cruel and harsh than the financial crisis in 2008. Want to survive in this crisis and development, garment enterprises have more stringent internal cost accounting, analysis, control methods and methods. Modern cost accounting is mainly the management of cost accounting, including quality costs, efficiency costs, capital costs, procurement costs, marketing costs and so on. How to reduce these costs and make profits is the top priority in the current situation.