罗莱家纺股份有限公司成本管理中存在的问题及对策研究摘要随着经济全球化的不断发展，我国的经济发展已经进入了新常态，在当下危机四伏的纺织行业中，中小纺织企业能否适应环境的变动，迎接严峻的考验，抓住隐藏的机遇，成为中小纺织企业面临的一大问题。纺织企业面对这些严峻的考验时，只有充分运用好成本管理这块踏板，从企业自身的角度出发，提升企业的核心竞争力，抓住机遇，获得更好的发展，才能够避免被市场“洗牌”的命运。本文通过研读大量的文献与材料，对国内和国外成本管理的发展成果进行了回顾。然后采用案例分析法，在以成本管理为主题的基础之上，以罗莱家纺股份有限公司为例，根据公司的成本管理现状，进一步分析出该公司成本管理上存在的问题，并寻找适合企业发展的成本管理方法，提出对同行业企业成本管理可以借鉴的有效路径。关键词：中小纺织企业罗莱家纺成本管理StudyontheproblemsandcountermeasuresinthecostmanagementofSHROLEYTEXTILE.COCOMPANYAbstractWiththecontinuousdevelopmentofeconomicglobalization,China'seconomicdevelopmenthasenteredthenewnormal,inthepresentcrisisinthetextileindustry,textile,smallandmediumenterprisescanadapttochangesintheenvironment,tomeettheseveretest,catchtheopportunityofhidden,becomesmallandmedium-sizedtextileenterprisesfaceabigproblem.Textileenterprisesfacetheserioustest,onlyusegoodcostmanagementthepedals,fromtheperspectiveoftheirownenterprises,improveenterprise'scorecompetitiveness,seizetheopportunitytogetabetterdevelopment,toavoidbeing"shuffle"thefateofthemarket.Thispaperreviewsthedevelopmentresultsofdomesticandforeigncostmanagementbystudyingalargenumberofdocumentsandmaterials.ThenUSESthecaseanalysismethod,basedoncostmanagementasthesubject,roleytextile.cocompany,forexample,accordingtothesituationofthecompany'scostmanagement,furtheranalysisouttheexistingproblemsincostmanagement,thecompanyandlookingforsuitableforthedevelopmentoftheenterprisecostmanagementmethod,isputforwardinthesameindustrycandrawlessonsfromtheenterprisecostmanagementefficientpath.Keywords:smallandmedium-sizedtextileenterprises;Roleytextile.cocompany;Costmanagement目录1绪论.......................................................................................................................11.1选题背景、目的和研究意义..............................................................................................11.1.1选题背景.......................................................................................................................11.1.2选题目的.......................................................................................................................11.1.3研究意义.......................................................................................................................21.2国内外文献综述..................................................................................................................21.2.1国外研究动态...............................................................................................................21.2.2国内研究动态...............................................................................................................31.3研究内容与研究目标..........................................................................................................41.3.1研究内容.......................................................................................................................41.3.2研究目标...........................................................................
