管理会计工具在服装企业成本控制中的应用思考  

Thoughts on the application of management accounting tools in cost control of clothing enterprises

作　　者：王露 Wang Lu(Shangqiu Institute of Technology,Shangqiu 476000,China)

机构地区：[1]商丘工学院,河南商丘476000

出　　处：《纺织报告》2025年第3期39-41,共3页

摘　　要：随着市场竞争加剧和成本压力增加,服装企业对成本控制的需求日益迫切。管理会计工具在服装企业成本控制中具有重要作用。文章分析了服装企业成本构成及成本控制的意义与目标,阐述了作业成本法、目标成本法、标准成本法在成本核算中的作用,预算管理在编制、执行、控制等方面的作用,绩效管理在指标体系设计、方法选择和结果应用中的作用,同时提出革新成本控制理念、健全成本控制体系、优化组织架构、打造专业人才队伍等策略,以提升管理会计工具应用效果,增强企业竞争力。With the intensification of market competition and increasing cost pressure,the demand for cost control in clothing enterprises is becoming increasingly urgent.Management accounting tools play an important role in cost control in clothing enterprises.The article analyzes the cost composition and the significance and goals of cost control in clothing enterprises,elaborates on the roles of activity-based costing,target costing,and standard costing in cost accounting,the role of budget management in preparation,execution,and control,and the role of performance management in indicator system design,method selection,and result application.At the same time,it proposes implementation strategies such as innovating cost control concepts,improving cost control systems,optimizing organizational structures,and building professional talent teams to enhance the effectiveness of management accounting tools and strengthen enterprise competitiveness.

关 键 词：管理会计工具 服装企业 成本控制 

分 类 号：J523.1[艺术—艺术设计]