摘 要

随着时代与经济的发展，各国各产业都在随着时间不断竞争优化。服装产业作为息关人们日常生活的重要传统产业，从基本层面来说保障着人们的温暖，更上一层满足了人们对美观与时尚的需求，另一方面，不同的穿着也能暗示不同人的身份与地位。作为不可或缺的衣食住行产业其中之一，这一行业发展日渐丰富与繁盛。但随着近年来国内外经济环境的影响，服装企业之间的竞争也日趋激烈。因为经营模式的差别，服装产业的发展也是层出不穷。有的企业可以凭借独特的管理方法与战略独辟蹊径引领全球服装产业的风潮，有的企业却进异不大。穷其发展原因，发觉成本控制在服装企业或更多其他企业的经营上占着举足轻重的地位。

本文在宏观国内外服装企业的发展情况后，发现并总结成本控制的一般问题，总结出全面应对措施。以发展势头良好且十具代表性的快时尚企业为例采用案例分析法研究服装企业成本控制对成本管理的意义，首先根据现有的发展状况明确研究背景，研究目的和意义，以及考察国内外对于成本控制这块理论与实例的研究。随着各类传统服装品牌的积极更新转变，经典奢侈品牌经久不衰，快时尚品牌异军突起，各类新兴自媒体经营个体网络宣传以及在网络平台上利用电商上销售的低成本方法进行扩大影响有效盈利，显而易见整个服装市场竞争激烈力度。根据典型企业受益每年大幅度增长，我们可研究其成本控制经营管理的独特性，与传统企业模式相比呈现出的先进性。但是成本控制有时具有俩面性，有时带来阶段性巨利的同时也会带来隐患问题影响企业的可持续发展，针对有的问题提出可实施的更加合理的措施去改善成就更加科学的成本控制方法与经营模式在市场上以获得长赢的目标，同时也为我国传统企业的改造获得启示性意义。

关键词：服装企业；成本控制；品牌策略；问题和对策

Cost Control of Garment Enterprises

ABSTRACT

With the development of the times and economy, various industries in various countries are constantly competing and optimizing over time. As an important traditional industry which is closely related to people's daily life, garment industry guarantees people's warmth from the basic level and meets people's needs for beauty and fashion on the upper level. On the other hand, different clothes can also imply different people's identity and status. As one of the indispensable industries of clothing, food, housing and transportation, the development of this industry is increasingly rich and prosperous. However, with the impact of domestic and foreign economic environment in recent years, Competition between the clothing enterprise. Because of the differences in business models, the development of garment industry is also emerging in an endless stream. Some enterprises can lead the trend of the global garment industry with their unique management methods and strategies, while others have made little difference. Poor reasons for its development, found that cost control plays a decisive role in the operation of garment enterprises or more other enterprises.

This paper finds and summarizes the general problems of cost control after the development of garment enterprises at home and abroad, and summarizes the comprehensive countermeasures. Taking 10 representative fast fashion enterprises with good momentum of development as an example, this paper uses case analysis method to study the significance of cost control to cost management of garment enterprises. Firstly, it clarifies the research background, purpose and significance according to the existing development situation, and investigates the research of cost control theory and case at home and abroad. With the active renewal and transformation of various traditional clothing brands, the enduring Classical Luxury brands, the emergence of fast fashion brands, various emerging from the media business individual network propaganda and the use of low-cost methods of e-commerce sales on the network platform to expand the impact of effective profits, the fierce competition in the entire clothing market can be seen. According to the substantial increase of the benefits of typical enterprises every year, we can study the uniqueness of their cost control and management, which is more advanced than the traditional enterprise model. However, cost control sometimes has two sides, sometimes brings huge benefits at different stages, but also brings hidden problems which affect the sustainable development of enterprises. In view of some problems, more reasonable measures can be implemented to improve the achievement of more scientific cost control methods and business models in the market in order to achieve long-term win goals. At the same time, it also provides enlightenment for the transformation of traditional enterprises in China. Significance.

Key words:apparel enterprises; Cost control; Brand strategy; Problems and Countermeasures

目 录

1前言 7

1.1 研究背景 7

1.2 研究目的及意义 7

1.3研究现状 7

1.3.1 国外研究现状 7

1.3.2 国内研究现状 9

1.4研究内容 10

2服装公司成本控制相关理论概述 11

2.1成本控制的概念 11

2.1.1成本的概念 11

2.1.2成本控制的含义与内容 11

2.1.3服装企业成本控制的内容 12

2.2企业成本控制的意义 12

3. 服装行业成本控制情况基本分析 14

3.1国内外服装企业发展现状 14

3.2服装企业成本控制流程常见问题及原因 16

3.3服装企业所面临的的挑战 17

4. 服装企业成本控制相应改进措施 18

4.1采购成本控制完善 18

4.2库存管理制度完善 19

4.3生产管理成本控制完善 19

4.4财务成本控制完善 20

5. zara公司成本管理概况 21

5.1 zara公司相关简介 21

5.2zara公司采取的供应链形式 23

5.3 zara公司成本控制存在的问题及原因分析 24

5.4zara公司成本控制相关改进措施 25

结 论 27

致 谢 28

参考文献 29

1前言

1.1 研究背景

经济全球化与新鲜的科技发展带来各种新兴产业的兴起，与一些传统产业形成了鲜明对比与冲击。不同的企业在自己独有的战略下经营，市场竞争也日益激烈。有的企业以其难以比拟的快速出产以及价格优势在不同的市场上都占据很大的优势，销售规模日益扩大，不可避免的带来新颖产业与传统产业的冲击。而究其原因，很大程度上取决一个企业的成本控制方式，如果有效的控制成本的方法带来足够的价格优势才能使企业在市场上无压力盈利。科学而独特的成本控制方法与经营战略可使企业在国内甚至全球都经营领先。然而有的企业也因能为自身带来短期巨利而忽视成本控制可能带来的双面影响。传统企业仍在不断追求进步与改善，大牌企业也始终拥有从一开始品质就保障的口碑，新兴服装业要想在发展市场是始终保持一席之地，就要不断发现问题，适度调整成本控制方法，才能实现可持续发展。

1.2 研究目的及意义