后疫情时代服装企业的成本控制  

Cost Control In Post-Covid-19 Era

作　　者：李彦霖 卜明锋 Li Yanlin;Bu Mingfeng

机构地区：[1]利讯集团有限公司 [2]浙江森马服饰股份有限公司STU项目组

出　　处：《服装设计师》2022年第11期111-119,共9页Fashion China

摘　　要：2022年,新冠肺炎疫情持续席卷全球,对经济造成了严重影响。同时,对时尚服务行业也造成致命打击,很多企业经营举步维艰。因此,开源节流、降本增效是每个企业亟待解决的关键性问题,确保在低迷的经济环境中,得以生存发展。服装成本分为看得见的直接成本、看不见的隐形成本。通过对直接成本建立各项分析、细分成本标准,对隐形成本进行效率提升、统筹管理,经过此方面的精细化管理,既能保证产品风格和质量稳定,又有效提升产品性价比。从而满足消费者需求、守住企业最终利润。In 2022,the COVID-19 epidemic continued to sweep the world,causing a serious impact on the economy.Meanwhile,it has caused a fatal blow to the fashion apparel industry,many companies are struggling.Therefore,broadening sources of income and reducing expenditure,lowering the cost and increasing the benefit are the key problems to be solved by each enterprise to ensure its survival in the depressed economic environment.Clothing cost is divided into the visible direct cost and the invisible implicit cost.By establishing various cost analysis and subdividing cost standards for the direct cost,improving working efficiency and overall managing for the hidden cost,we could ensure the stability of brand styling and product quality,also well elevated product cost performance through those fine management.Thus fulfill needs of end consumers and keep the final profit for the company.

关 键 词：成本控制 直接成本 隐形成本 

分 类 号：F27[经济管理—企业管理]