HS服装公司是一家杭州当地的服装生产企业，现有员工100余人，在市场 上享有一定的声誉。由于HS服装公司对生产成本的控制缺乏重视，近年来，生 产产品的材料费用、人工费用、制造费用不断上升，对企业的效益造成了极大的 影响，降低了企业的竞争力。企业在生产过程中进行生产成本控制，能有效提升 企业的经济效益，增强竞争力，是企业在发展时所必须注重和完善的。本文的研 究目的就是通过找出HS服装公司在生产成本控制上出现的问题，分析问题的成 因，针对性提出对应的优化措施，来提升HS服装公司的生产成本控制能力，助 力企业发展。 本文在生产成本控制和内部控制的相关理论和研究成果的基础上，分析HS 服装公司的组织架构、生产流程、生产成本控制现状，结合HS服装公司的生产 成本数据，通过发放问卷和访谈等方式，找出了HS服装公司在材料费用、人工 费用、制造费用控制上存在的问题，接着以COSO框架进行分析，得出了HS服 装公司生产成本控制问题的成因是控制环境体系执行不到位、控制活动不健全、 风险评估不到位、信息沟通方式不科学和缺乏有效的监督。 为有效解决HS服装公司生产成本控制中存在的问题，本文以COSO框架结 合生产成本控制相关理论，针对问题的成因逐一提出优化措施，分别是优化控制 环境、优化控制活动、运用目标成本法进行风险评估、引进信息系统进行信息沟 通和优化内部监督，从而使HS服装公司能有效控制生产成本并完善内部管理， 以达到提升经济效益以及增强竞争力的目的。而本文通过对HS服装公司生产成 本控制的研究，也希望能对其他同类型企业的生产成本控制提供一定的借鉴和参 考价值。 关键词：服装公司；生产成本控制；COSO框架 浙江理工大学硕士专业学位论文 III Abstract HS clothing company is a local garment manufacturing enterprise in Hangzhou, with more than 100 employees, enjoying a certain reputation in the market. Due to the lack of attention to the control of production cost, the material cost, labor cost and manufacturing cost of HS garment company have been increasing in recent years, which has a great impact on the efficiency of the enterprise and reduced the competitiveness of the enterprise. The production cost control in the production process of enterprises can effectively improve the economic benefits and enhance the competitiveness of enterprises, which is what enterprises must pay attention to and improve in their development. The purpose of this paper is to find out the problems in the production cost control of HS clothing company, analyze the causes of the problems, and put forward corresponding optimization measures, so as to improve the production cost control ability of HS clothing company and help the development of the enterprise. Based on the theory and research results of production cost control and internal control, this paper analyzes the organizational structure, production process and production cost control status of HS clothing company. Combined with the production cost data of HS clothing company, through issuing questionnaires and interviews, it finds out the problems in material cost, labor cost and manufacturing cost control of HS clothing company Based on the COSO framework, it is concluded that the causes of the production cost control problems of HS garment company are that the control environment system is not in place, the control activities are not perfect, the risk assessment is not in place, the information communication mode is not scientific and the lack of effective supervision. In order to effectively solve the problems existing in the production cost control of HS clothing company, this paper puts forward optimization measures one by one according to the COSO framework combined with production cost control theory, which are optimizing control environment, optimizing control activities, using target 浙江理工大学硕士专业学位论文 IV cost method to carry out risk assessment, introducing information system for information communication and optimizing internal supervision, so as to make HS clothing company better The company can effectively control the production cost and improve the internal management, so as to improve the economic benefits and enhance the competitiveness of enterprises. Through the research on production cost control of HS clothing company, this paper also hopes to provide some reference and reference value for other similar enterprises. Key Words: clothing company; Production cost control; COSO framework 浙江理工大学硕士专业学位论文 V 目 录 摘要.............................................................................................................................. I Abstract ...................................................................................................................... III 目 录............................................................................................................................. V 1 绪论............................................................................................................................ 1 1.1 选题背景 ........................................................................................................... 1 1.2 研究目的和意义 ............................................................................................... 2 1.2.1 研究目的 ................................................................................................. 2 1.2.2 研究意义 ................................................................................................. 2 1.3 研究方法 ........................................................................................................... 3 1.4 研究内容 ........................................................................................................... 3 2 理论基础和文献综述 ............................................................................................... 5 2.1 理论基础 ........................................................................................................... 5 2.1.1 成本控制 ................................................................................................. 5 2.1.2 目标成本管理 ......................................................................................... 6 2.1.3 精益生产 ................................................................................................. 7 2.1.4 内部控制 ................................................................................................. 9 2.1.5 COSO框架 .............................................................................................. 9 2.2 文献综述 ......................................................................................................... 11 2.2.1 生产成本控制相关理论发展的文献综述 ........................................... 11 2.2.2 生产成本控制中存在的问题相关综述 ............................................... 12 2.2.3 生产成本控制问题解决对策的文献综述 ........................................... 13 2.2.4 研究评述 ............................................................................................... 15 3 HS服装公司生产成本控制现状与问题 ................................................................ 17 3.1 HS服装公司基本情况 .................................................................................... 17 3.2 HS服装公司生产成本组成和核算流程 ........................................................ 18 3.2.1 HS服装公司生产成本组成 .................................................................. 18 3.2.2 HS服装公司生产成本核算步骤 .......................................................... 18 3.2.3 HS服装公司生产成本情况 .................................................................. 19 3.2.4 HS服装公司基本生产流程 .................................................................. 19 3.3 HS服装公司生产成本控制现状 .................................................................... 20 浙江理工大学硕士专业学位论文 VI 3.3.1 材料费用控制现状 ............................................................................... 20 3.3.2 人工费用控制现状 ............................................................................... 21 3.3.3 制造费用控制现状 ............................................................................... 22 3.4 HS服装公司生产成本控制中存在的问题 .................................................... 22 3