数字化的浪潮能否助推纺织行业扬帆远航?——基于成本管理视角下的分析  

Can the Wave of Digitalization Help Textile Industry Set Sail Far?-Analysis from a Cost Management Perspective

作　　者：张旭超 Zhang Xuchao(School of Accounting,Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012)

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012

出　　处：《山东纺织经济》2024年第10期14-17,22,共5页Shandong Textile Economy

基　　金：国家自然科学基金项目“贷款利率市场化、信贷资源配置与企业期权价值”(项目编号:71962031);“数字化并购对企业劳动力需求的影响研究”(项目编号:XJ2023G077)。

摘　　要：纺织业作为传统的劳动密集型产业,长期以来面临成本控制和效率提升的双重挑战。随着数字化技术浪潮的推进,纺织企业利用新技术优化成本管理之路势在必行。文章旨在分析数字化转型如何影响纺织企业的成本管理,包括降低直接成本、控制间接成本;以及纺织企业在数字化背景下成本管理中存在的问题和优化策略。纺织企业应积极拥抱数字化转型,以提升成本管理水平来否定“夕阳产业”之说,实现“涅槃重生”之路,走出一条高质量可持续发展的康庄大道。As a traditional labor-intensive industry,the textile industry has long faced the dual challenges of cost control and efficiency improvement.With the advancement of the wave of digital technology,it is imperative for textile enterprises to use new technologies to optimize cost management.The purpose of this paper is to analyze how digital transformation affects the cost management of textile enterprises,including reducing direct costs and controlling indirect costs,as well as the problems and optimization strategies of cost management in the context of digitalization.Textile enterprises should actively embrace digital transformation,refute the notion of"sunset industry"by improving the level of cost management,realize the road of"nirvana rebirth",and embark on a broad road of high-quality and sustainable development.

关 键 词：纺织业 数字化转型 成本管理 

分 类 号：F426[经济管理—产业经济]