作业成本管理在SPA自有品牌专业零售商的应用

发布时间：2018-06-16 23:11

本文选题：作业成本管理 + SPA　；参考：《财会通讯》2013年26期

【摘要】：正SPA是Speciality Retailer of Private Label Apparel的缩写,直译为"自有品牌专业零售商",是指零售商从产品的定位、设计、原料选择供应、生产到经营各环节尽可能进行全程控制。其中生产环节,目前大多零售商通过买手制,根据市场需求制定产品策略,之后选择OEM企业代加工产品。目前,自有品牌专业零售商的成本管理,仍重点停留在以财务部为主导、以货品本身为对象的成本管理部分,而并未建立起"完全成本"的理念,虽然自有品
[Abstract]:SPA is the abbreviation of speciality retailer of Private label Apparel, which means that retailers can control the whole process from product orientation, design, raw material selection and supply, production to operation as far as possible. At present, most retailers make the product strategy according to the market demand, and then choose OEM enterprises to process the products. At present, the cost management of private brand professional retailers is still focused on the part of cost management which is dominated by the finance department and targeted at the goods themselves, but the concept of "full cost" has not been established.
【作者单位】：云南大学;
【分类号】：F275.3;F721

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