以标准成本控制为基准的杠杆管理理念——浅析服装业标准成本制度的实施

在市场经济的大背景下,企业时刻面临外部资本市场中多变的金融工具风险,对内面临调控监管的风险。企业作为以利润为主体的单元,如何保证高质量的产品,提高产品的竞争力,最终取决于成本的控制。标准成本控制,传统上运用于制造企业等工业企业。针对服装业特点举例说明在采购、用料、作业、质量控制等方面实施的标准成本控制体系,并在新环境下分析杠杆基准的管理理念对企业实施标准成本管理的影响。

The Benchmarking which Is in the Light of the Standard Cost Management——The Biref Introduction of the Standard Cost Management in the Garment Industry

Under the background of the economical market,enterprises confront with the variedly financial instruments of risks in the external market and the controlledly regulatory risks in the internal market.Business as the main element pursuit profits,and how to ensure the high-quality products and ensure the competitiveness of their products is owed to the controlled cost.The standard cost management applied in the traditional sense,such as industrial enterprises.The features in the garment industry give an example of procurement、using material、operations、quality control and other aspects of the implementation of the standard cost management.In the new circumstance,enterprices analyse the benchmarking which is in the light of the standard cost management.