本文選題：作業(yè)成本管理 + SPA�。� 參考：《財(cái)會(huì)通訊》2013年26期

【摘要】：正SPA是Speciality Retailer of Private Label Apparel的縮寫,直譯為"自有品牌專業(yè)零售商",是指零售商從產(chǎn)品的定位、設(shè)計(jì)、原料選擇供應(yīng)、生產(chǎn)到經(jīng)營(yíng)各環(huán)節(jié)盡可能進(jìn)行全程控制。其中生產(chǎn)環(huán)節(jié),目前大多零售商通過買手制,根據(jù)市場(chǎng)需求制定產(chǎn)品策略,之后選擇OEM企業(yè)代加工產(chǎn)品。目前,自有品牌專業(yè)零售商的成本管理,仍重點(diǎn)停留在以財(cái)務(wù)部為主導(dǎo)、以貨品本身為對(duì)象的成本管理部分,而并未建立起"完全成本"的理念,雖然自有品
[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.
【作者單位】： 云南大學(xué);
【分類號(hào)】：F275.3;F721

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本文編號(hào)：2028429