后金融危机下企业成本管理问题研究--以开开实业为例.doc

摘要：2008年因次贷危机而引起的金融危机，这给了国内的经济当头一棒。其中纺织服装企业因其密集的劳动力和依赖出口的程度高的特点受到在这次金融危机的严重影响。大量出口业务是我国经济增长三大法宝之一，其中服装纺织品是出口中所占比重相当大的。随着金融危机的进一步扩散，出口的最佳增长期已经过去。纺织企业面对的压力不仅仅是这次金融危机，还包括出台的新劳动法、物料价格的增长以及国家货币政策的调整，这些因素让我国纺织服装企业危机四伏。

　　　针对上述纺织企业应面对的问题，结合金融危机的特点，以开开实业为实例，找出公司成本管理应面对的问题，对这些成本管理问题形成的原因进行全面剖析。文章中结合了当今的经济形势，选择了战略成本管理模式，以价值链管理为着眼点，跟踪产品的开发设计阶段开始到产品的营销阶段全过程。本文还着重关注的信息共享，完善企业内部资源共享效率，使企业在信息采集、采购管理、库存管理上所耗用的资金能够最小化。完善企业的成本管理模式，为后金融危机下以及金融危机过去之后的发展奠定坚定的基石。

关键词  后金融危机；成本管理；价值链 

Abstract：The financial crisis caused by the subprime crisis in 2008, which gave the domestic economy on the head with a brick. Textile and garment enterprises to be seriously affected in the current financial crisis because of its intensive labor and high degree of export-dependent features. A large number of export business is one of the three magic weapons of China's economic growth, clothing textiles exports considerable proportion. With the further spread of the financial crisis, export growth period has passed. Textile enterprises in the face of pressure, not just the financial crisis, but also the introduction of the new labor law, the growth in the price of materials and the adjustment of the national monetary policy, these factors make China's textile and garment enterprises perilous.

　　　Problems faced by the textile industry, combined with the characteristics of the financial crisis, for instance  kai kai industrial, to identify the company's cost management problems faced by conduct a comprehensive analysis of the reasons for the formation of these cost management issues. The article combines today's economic situation, strategic cost management mode is selected, focus on value chain management, tracking the whole process of product development and design stage to the marketing stage. Also focus on the sharing of information, improve the internal efficiency of resource sharing, enterprise funds spent on information collection, purchasing management, inventory management can be minimized. Improve the cost management mode, to lay a firm foundation for the development after the financial crisis and the financial crisis in the past.

Keywords  The Post-in Financial Crisis  Cost Management  Innovation