基于供应链视角下服装企业的成本管理研究——以海澜之家为例  

Cost Management Research of Clothing Enterprises from the Supply Chain Perspective:Taking HLA as an Example

作　　者：徐海清[1] XU Haiqing(Dianchi College,Yunnan University,Kunming 650106,China)

机构地区：[1]云南大学滇池学院,云南昆明650106

出　　处：《西部皮革》2024年第14期15-17,共3页West Leather

摘　　要：为了优化服装企业的成本管理,文章从供应链的视角出发,以海澜之家为例,深入研究和分析了服装企业成本管理的现状。结合服装企业的特点,综合考量供应链上下游环节以及管理理念等因素,文章探讨了服装企业从战略管理角度实现全方位、系统性成本管理的有效性,并提出了一系列可行性建议,旨在为企业提升经济效益提供参考。研究认为,基于供应链视角加强服装企业的成本管理,不仅符合服装企业自身发展的特点和需求,而且能够有效应对服装企业成本管理中存在的主要问题,显著提升成本管理的水平。这种做法能够更好地融入企业的预算、决策和分析过程,不仅有利于企业的持续发展经营,同时也具有一定的理论意义和实践价值。In order to optimize cost management in clothing enterprises,this study examines the current status of cost management through the lens of the supply chain,using HLA as a case study.Considering the characteristics of clothing enterprises,the study integrates upstream and downstream supply chain factors,along with management philosophies,to explore the effectiveness of achieving comprehensive and systematic cost management from a strategic management perspective.It proposes a series of feasible recommendations aimed at enhancing economic benefits for enterprises.The research asserts that strengthening cost management in clothing enterprises from a supply chain perspective not only aligns with their development needs but also effectively addresses major issues in cost management,significantly elevating its standards.This approach facilitates better integration of budgets,decisions,and analytical processes within enterprises,promoting sustainable business development while offering theoretical and practical value.

关 键 词：供应链 成本管理 成本控制 服装企业 

分 类 号：F275.3[经济管理—企业管理]