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期： 2021年 5月 31日
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期： 2021年 5月 31日
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摘要
摘要
成本控制对于一个企业的发展来说是至关重要的，成本控制的好，可以增加
企业的收益，使企业相对其他竞争企业来说，有一定的竞争优势，成本控制的不
好，会影响企业的长远发展。
随着生活水平的提高，人们越来越追求个性化、时尚化、品质化的生活方式，
对服装的要求也更高，这催生了服装定制行业的迅猛发展。本文以 DK服装定制
公司为研究对象，首先，通过阅读大量文献，了解成本控制的相关理论和方法，
分析企业成本控制的相关经验，为DK服装定制公司成本控制提供理论支撑和经
验借鉴；其次，通过对DK服装定制公司成本控制情况进行调查分析，发现其存
在采购成本高、退货率高、销售费用占比过大等问题；然后通过分析 DK公司存
在问题的成因并结合该公司的具体情况，提出了对应的改进方案；最后，为了保
证改进方案的顺利实施，提出了加强企业文化建设、引导员工参与成本控制、构
建合理的监督奖惩机制等配套举措。
本文在理论上可以丰富服装定制行业成本控制理论和方法，在实践上通过发
现DK服装定制公司存在问题的同时，也可为相关企业提供参考和借鉴，促进整
个服装定制行业的健康发展。根据DK服装定制公司成本控制存在的问题，提出
完善对策，有利于DK服装定制公司降低成本和增加收益,实现长期稳定发展。
关键词：服装定制公司；成本控制；奖惩机制
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Abstract
Abstract
Cost control is of vital importance to the development of an enterprise.
Effective skill for cost control can increase the company's sales and give the
company some competitive advantage better than other competing companies. Poor
cost control will seriously affect the enterprise long term development.
With the improvement of the standard of living, people are increasingly
pursuing a personalized, fashionable and high-quality lifestyle, and the demands on
clothes are also higher, which has led to the rapid development of the clothing
customization industry. In this article, the company is used as a research object for
the adaptation of DK clothing. First, though read a lot of literature, understand the
relevant theories and methods of cost control, analyze the relevant corporate cost
control experience, and provide theoretical support and experience in customizing
DK clothing cost control for the company; secondly, through Investigate and analyze
the cost control of DK clothing customization company, and found that it has
problems such as high procurement costs, high return rates, and high sales expenses;
then through analyzing the causes of DK companies problems and combining the
company’s specific conditions, corresponding improvements Plan; Finally, in order
to ensure the implementation of the improvement plan goes well, supporting
measures such as enhancing the construction of corporate culture, elevating the
awareness of employee cost management participation, and form in a reasonable
supervision, reward and punishment mechanism are proposed.
This paper is benefit to enrich the theory and method of cost control in garment
customization industry in theory. In practice, through analyzing the problems of DK
clothing customization company, it can also provide reference for related enterprises,
and then promote the healthy development of the entire clothing customization
industry. According to the existing problems of DK clothing customization
company's cost control, and propose perfect countermeasures, which will help DK
clothing customization company reduce costs and increase revenue, and achieve
long-term stable development.
Keywords: clothing customization company, cost control, reward and punishment
mechanism
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