Application of Intelligent Financial Management System Based on Artificial Intelligence in Textile and Garment Enterprises

Min Zhang, Min Huang

Article
2026 / Volume 9 / Pages 1319-1332
Received 5 June 2025; Accepted 22 July 2025; Published 29 April 2026
https://doi.org/10.31881/TLR.2026.1319

Abstract
Textile and apparel enterprises face persistent operational challenges, including complex production cost structures and volatile raw material markets. To address these challenges, this study investigates the efficacy of integrated production and cost control systems based on artificial intelligence in such enterprises. This study utilizes a quasi-experimental design, using propensity score matching (PSM) to compare 60 textile and apparel enterprises (a treatment group of 30 adopters and a control group of 30 non-adopters), supplemented by qualitative case studies to uncover the underlying mechanisms of performance variation. Results reveal that firms adopting these advanced manufacturing process management systems exhibit significantly improved production economics. By enhancing the integration of procurement, production, and cost-tracking processes, these enterprises achieve superior operational efficiency, marked by substantial raw material procurement cost savings and a sharp reduction in inventory obsolescence and material waste. Qualitative results further confirm that the application of such systems enables a shift toward proactive control over material flows and production scheduling, resulting in markedly more accurate alignment with manufacturing cost targets. This study concludes that integrated process control systems are not only essential for enhancing manufacturing profitability in the textile and apparel industry but also strengthen operational resilience and strategic production planning, offering compelling evidence of these systems’ transformative role in the sector’s modernization.

Keywords
garment manufacture, textile engineering, production cost engineering, materials management textile and garment enterprises