摘要森马服饰公司的成本现状是：销售规模不断扩大和广告大量的投入导致销售费用的增加；原材料涨价和采购流程的繁琐导致采购费用增加；研发设计周期长和缺乏市场调研导致研发费用增加；存货大量积压导致库存费用增加。成本控制问题的表现在：流程管理缺乏全局观念；信息沟通未能及时反馈；员工素质低权责未分明；库存和销售成本的增加；未设定研发设计目标。内部企业管理制度的缺陷、员工的成本意识淡薄。提出的解决措施有：公司应树立全面的成本观念、完善信息系统的建设、完善员工激励制度和强化成本预算机制。关键词：森马服饰公司成本现状成本控制AbstractThecoststatusofSemirApparelCompanyis:thecontinuousexpansionofsalesscaleandthelargeamountofadvertisinginvestmentleadtotheincreaseinsalesexpenses;theincreaseinrawmaterialpricesandthecumbersomeprocurementprocessleadtoanincreaseinprocurementexpenses;thelongR&Ddesigncycleandlackofmarketresearchleadtoanincreaseinresearchanddevelopmentexpenses;Alargebacklogleadstoincreasedinventorycosts.Theperformanceofcostcontrolproblemsismanifestedinthelackofoverallconceptofprocessmanagement;thefailureoftimelyfeedbackofinformationcommunication;theunqualifiedresponsibilityofemployeeswithlowquality;theincreaseofinventoryandsalescosts;andthefailuretosetR&Ddesigngoals.Thedefectsoftheinternalenterprisemanagementsystemandtheweakcostawarenessofemployees.Theproposedsolutionsare:thecompanyshouldestablishacomprehensivecostconcept,improvetheconstructionofinformationsystems,improveemployeeincentivesystemsandstrengthenthecostbudgetmechanism.Keywords:SemirapparelcompanyCoststatusCostControl目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc38902928"一、绪论PAGEREF_Toc38902928\h1HYPERLINK\l"_Toc38902929"（一）研究背景PAGEREF_Toc38902929\h1HYPERLINK\l"_Toc38902930"（二）研究意义PAGEREF_Toc38902930\h1HYPERLINK\l"_Toc38902931"二、成本控制概述PAGEREF_Toc38902931\h2HYPERLINK\l"_Toc38902932"（一）成本控制含义PAGEREF_Toc38902932\h2HYPERLINK\l"_Toc38902933"（二）成本控制原则PAGEREF_Toc38902933\h2HYPERLINK\l"_Toc38902934"三、森马服饰公司成本现状分析PAGEREF_Toc38902934\h2HYPERLINK\l"_Toc38902935"（一）公司简介PAGEREF_Toc38902935\h2HYPERLINK\l"_Toc38902936"（二）成本现状PAGEREF_Toc38902936\h3HYPERLINK\l"_Toc38902937"四、森马服饰公司成本控制存在的问题PAGEREF_Toc38902937\h8HYPERLINK\l"_Toc38902938"（一）流程管理缺乏全局观念PAGEREF_Toc38902938\h8HYPERLIN