棉纺织企业生产成本控制问题探析  

Analysis on the Cost Control of Cotton Textile Enterprise

作　　者：孙丁杰[1] 李军训[1] 冯稳定 

机构地区：[1]西安工程大学管理学院,陕西西安710048 [2]西安三棉纺织有限责任公司,陕西西安710038

出　　处：《纺织科技进展》2011年第2期85-88,共4页Progress in Textile Science & Technology

基　　金：陕西省教育厅专项课题<基于战略导向的陕西纺织企业成本管理问题研究>(09KJ105)

摘　　要：随着原棉价格的一路飙升及劳动力短缺和劳动力成本上升之间的矛盾日益尖锐,加之东南亚等一些发展中国家和地区纺织加工业迅速崛起等多重因素的影响,我国棉纺织企业承受的成本压力正在不断加大。如何挖掘企业管理潜力,降低产品生产成本,已成为棉纺企业提高获利能力的关键。运用因素分析法,从影响生产成本主要因素的角度,分析了棉纺织企业生产成本控制的关键点,剖析了其生产成本控制中存在的主要问题,提出了降低棉纺织企业生产成本的基本途径。Along with the raw cotton prices soaring and increasingly contradicting between labor shortages and rising labor costs,and multiple factors such as the rapid rise of the textile processing industry of some developing countries and regions in Southeast Asia,the cotton textile enterprises in China are facing more cost pressures.How to develop the potential of enterprise management and reduce production costs of cotton textile enterprises has become the key to improve their profitability.It analyses issues of cost control which are most correlative to reduce the cost of cotton production based on the knowledge of factor analysis.In the last some specific measures are put forward.

关 键 词：棉纺织企业 生产成本 成本控制 途径 

分 类 号：F426.81[经济管理—产业经济] F406.72