【正文】 外服裝企業(yè)爭(zhēng)奪重點(diǎn)。紡織服裝產(chǎn)業(yè)鏈上游企業(yè)向下游延伸，拓展服裝品牌市場(chǎng)。2009年，我國(guó)服裝生產(chǎn)前5大省產(chǎn)量增幅平穩(wěn)，中部地區(qū)產(chǎn)量增速明顯，內(nèi)陸省份成為服裝企業(yè)投資活躍的地區(qū)。中小企業(yè)面臨生存危機(jī)，大企業(yè)采取產(chǎn)業(yè)資源重組、品牌創(chuàng)新、渠道多元化、擴(kuò)大融資等手段提高競(jìng)爭(zhēng)力，探索產(chǎn)業(yè)鏈合作、品牌合作等多種模式，進(jìn)入“大企業(yè)”發(fā)展時(shí)代。未來(lái)幾年，產(chǎn)業(yè)資源將提速向大企業(yè)流動(dòng)，產(chǎn)業(yè)贏利能力將獲得更大提升，產(chǎn)業(yè)投資、生產(chǎn)等規(guī)模性指標(biāo)將提高到一個(gè)新的級(jí)位。由于行業(yè)整體用工缺口擴(kuò)大、原材料價(jià)格上漲等因素導(dǎo)致中小企業(yè)恢復(fù)乏力，稀缺的產(chǎn)業(yè)資源加速向大企業(yè)流動(dòng)也加速了中小企業(yè)的淘汰更迭。那么，2011年的中國(guó)服裝產(chǎn)業(yè)又將是一個(gè)怎樣的態(tài)勢(shì)?受原材料成本和勞動(dòng)力成本上升、人民幣升值等因素的影響，出口受到一定程度制約，眾多企業(yè)開(kāi)始轉(zhuǎn)向國(guó)內(nèi)市場(chǎng)。整個(gè)服裝產(chǎn)業(yè)日趨成熟，國(guó)際競(jìng)爭(zhēng)力正由勞動(dòng)力成本優(yōu)勢(shì)開(kāi)始向產(chǎn)品開(kāi)發(fā)優(yōu)勢(shì)、產(chǎn)品質(zhì)量?jī)?yōu)勢(shì)、品牌創(chuàng)新優(yōu)勢(shì)、文化創(chuàng)新優(yōu)勢(shì)的高層次轉(zhuǎn)變。受進(jìn)出口貿(mào)易萎縮的影響，自美國(guó)次貸危機(jī)以來(lái)，一貫表現(xiàn)強(qiáng)勢(shì)的中國(guó)紡織服裝業(yè)出現(xiàn)了較為明顯的衰退跡象。 supply chain。s characteristic, analyzes the Henan Province garment enterprises logistics cost position and accounting, management status, and then through the full cost method, activitybased costing, target costing, find the right logistics cost accounting and management methods, using actual the case to illustrate the advantages of the method. Finally, from the logistics cost management present situation and the existence problem proceed with, explore the effective logistics cost management model, for the clothing enterprises in Henan province to correctly determine the cost of logistics enterprises, the importance of enterprise logistics cost management, reduce cost, enhance petition ability to provide some help, to look forward to on the enterprise logistics cost management improvements have guiding significance and the practical significanceIn this paper, the characteristics, research and enterprise bined with the characteristics of logistics cost accounting, management, ensure applicability. The paper of Henan Province garment enterprises logistics cost analysis is through a lot of investigation, and corporate finance, management interview and concluded, with strong authenticity. By analysis, the solution is to the logistics cost management theory as the instruction, according to the clothing enterprises in Henan province and the characteristics of the enterprise logistics cost management method and its management mode. The bination of theoretical research and case analysis, to ensure that the logistics cost management feasibility. This paper cited data from all the business activities of enterprises practice, with strong credibility. The entire research process uses a theory study, method study, finally the actual inspection three cycles to plete from practice to theory, then from theory Keywords: logistics cost。整個(gè)研究過(guò)程是一個(gè)采用理論研究、方法研究，最后實(shí)際檢驗(yàn)三個(gè)步驟循環(huán)來(lái)完成從實(shí)踐到理論，再?gòu)睦碚摰綄?shí)踐的反復(fù)檢驗(yàn)提煉升華的過(guò)程。本文理論研究和案例分析相結(jié)合，確保物流成本管理的現(xiàn)實(shí)可行性。本文對(duì)河南省服裝企業(yè)物流成本的現(xiàn)狀分析是通過(guò)大量的調(diào)研，與企業(yè)財(cái)務(wù)、管理人員訪談而得出的結(jié)論，具有較強(qiáng)的真實(shí)性。最后從對(duì)物流成本管理的現(xiàn)狀及其存在問(wèn)題上入手，探索有效的物流成本管理模式，為河南省服裝企業(yè)正確確定企業(yè)的物流成本，重視企業(yè)的物流成本管理，達(dá)到降低成本、提高競(jìng)爭(zhēng)力提供一些幫助，以期望能夠?qū)ζ笪锪鞒杀竟芾淼母纳朴兄笇?dǎo)意義和現(xiàn)實(shí)意義。因而實(shí)施物流成本管理，是企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)和瞬息萬(wàn)變的市場(chǎng)環(huán)境下，提高物流效率、降低物流成本、獲取最大利潤(rùn)的有效途徑。：李天成申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：工業(yè)工程指導(dǎo)教師：彭志忠河南省服裝企業(yè)物流成本管理模式研究摘 要隨著經(jīng)濟(jì)的全球化和科學(xué)技術(shù)的飛速發(fā)展，企業(yè)面臨著越來(lái)越巨大的競(jìng)爭(zhēng)壓力，企業(yè)迫切需要降低成本以獲取競(jìng)爭(zhēng)優(yōu)勢(shì)。降低物流成本是繼增加銷售和降低生產(chǎn)費(fèi)用后的第三利潤(rùn)源泉。本文通過(guò)對(duì)河南省的服裝企業(yè)做調(diào)研，找出河南省的服裝企業(yè)自身的特點(diǎn)，分析河南省服裝企業(yè)物流成本的構(gòu)成以及核算、管理現(xiàn)狀，然后通過(guò)全面成本法、作業(yè)成本法、目標(biāo)成本法的比較，找到正確的物流成本核算和管理方法，用實(shí)際案例來(lái)說(shuō)明該方法的優(yōu)點(diǎn)。 本文的特點(diǎn)是，論文研究與企業(yè)特點(diǎn)相結(jié)合，確保物流成本核算、管理的適用性。采用的分析、解決方法是以物流成本管理理論為指導(dǎo)，再根據(jù)河南省服裝企業(yè)的特點(diǎn)而探索出的企業(yè)物流成本的管理方法及其管理模式。本文所引用的數(shù)據(jù)全部來(lái)自企業(yè)的經(jīng)營(yíng)活動(dòng)實(shí)踐，具有較強(qiáng)的可信度。關(guān)鍵字：物流成本；作業(yè)成本法；供應(yīng)鏈；管理模式 Henan Province clothing enterprises logistics cost management pattern researchAbstractWith the economic globalization and the rapid development of science and technology, the enterprise is facing more and more tremendous pressure of petition, enterprises urgently need to reduce costs in order to obtain the petitive advantage. To reduce the logistics cost is the second increase sales and reduce the production cost of the third profit source. Therefore the implementation of logistics cost management, is the enterprise in the fierce market petition and vary from minute to minute market environment, improve logistics efficiency, reduce logistics cost, get the biggest gain effective way.This article through to the Henan province of the garment enterprises to do research, find out Henan Province clothing enterprise39。 activitybased costing。 management model第1章 緒 論1．1研究背景 蔓延全球的經(jīng)濟(jì)危機(jī)，已經(jīng)對(duì)國(guó)內(nèi)各行業(yè)產(chǎn)生了較大的影響，尤其是勞動(dòng)密集型和低附加值的服裝行業(yè)。進(jìn)入2010年，中國(guó)服裝產(chǎn)業(yè)總體經(jīng)歷著結(jié)構(gòu)調(diào)整和轉(zhuǎn)型升級(jí)，出口形勢(shì)轉(zhuǎn)好、內(nèi)銷市場(chǎng)競(jìng)爭(zhēng)日趨激烈并將成為發(fā)展重點(diǎn)。中國(guó)服裝產(chǎn)業(yè)成功應(yīng)對(duì)國(guó)際品牌加速在中國(guó)市場(chǎng)布局，外貿(mào)加工競(jìng)爭(zhēng)國(guó)的迅速崛起，以及國(guó)內(nèi)競(jìng)爭(zhēng)加劇等變化。產(chǎn)業(yè)由東部向中西部的適度轉(zhuǎn)移成為產(chǎn)業(yè)發(fā)展的新特點(diǎn)。企業(yè)采取產(chǎn)業(yè)資源重組、品牌創(chuàng)新、渠道多元化、擴(kuò)大融資等手段提高競(jìng)爭(zhēng)力，中小企業(yè)生存環(huán)境更加嚴(yán)峻，優(yōu)勢(shì)服裝企業(yè)將脫穎而出。隨著產(chǎn)業(yè)背景和市場(chǎng)環(huán)境的轉(zhuǎn)變，服裝產(chǎn)業(yè)出現(xiàn)了一些新的發(fā)展趨勢(shì)：產(chǎn)業(yè)資本流向大企業(yè)，行業(yè)兩極分化情況進(jìn)一步加劇。服裝生產(chǎn)加工