大型超市成本内部控制对策.doc

摘要 ???? 自20世纪90年代中期以来，随着经济全球化的发展，大型超市如雨后春笋般出现在世界各地。大型超市规模大、商品数量繁多，自然地成本的核算也比较复杂，伴随着商品的成本出现的问题也诸多。想在市场竞争中取得优势并得到长远发展，大型超市就必须建立起适合于自身发展特点的成本内部控制体系，从而达到控制成本支出，提高经济效益的目的。? 本文主要遵循了从提出问题、分析问题到解决问题的逻辑思维进行了探讨研究。首先，从内部控制制度的相关理论入手，重点总结了内部控制制度的概念及内容、重要性及作用；其次，从问题引申出大型超市的经营特点及成本构成；再次，针对大型超市商品成本的构成找出成本内部控制现状，进行原因分析；最后，针对前面的现状及原因分析提出相对应的解决措施。希望通过对其的研究，能够有效地做到降低了大型超市的商品成本，最终实现经济利益最大化，为超市的长远发展奠定坚实的基础。 ?? 关键词：大型超市；商品；成本；成本内部控制；经济利益?? ? ABSTRACT ? ??Since?the?mid-1990s,?with?the?development?of?economic?globalization,?large?supermarkets?have?sprung?up?around?the?world.?Large?supermarkets,?large-scale,?the?vast?amount?of?commodities,?naturally,?cost?accounting?is?more?complex,?along?with?also?many?of?the?problems?of?the?cost?of?goods.?Want?to?gain?advantage?in?the?market?competition?and?the?long-term?development,?large?supermarkets?must?develop?characteristics?suitable?for?their?own?development?costs?of?internal?control?system?to?achieve?control?costs,?improve?economic?efficiency.? ??This?article?is?guided?to?ask?questions,?analyze?problems?discussed?to?solve?the?problem?of?logical?thinking.?First,?starting?from?the?internal?control?system?theory,?focused?summary?of?the?concept?and?content?of?the?internal?control?system,?the?importance?and?role;?Secondly,?from?the?problems?come?out?of?the?operating?characteristics?and?cost?structure?of?the?large?supermarkets;?again,?for?the?cost?of?a?large?supermarket?goods?constitutes?find?out?the?cost?of?internal?control?status,?and?cause?analysis;?Finally,?the?previous?status?quo?and?the?reasons?for?the?corresponding?solutions.?Through?its?research,?to?do?so?effectively?reduce?the?cost?of?a?large?supermarket?goods,?and?ultimately?to?achieve?the?maximum?economic?benefits,?to?lay?a?solid?foundation?for?long-term?development?of?the?supermarket.? Keywords:?Large?Supermarkets;Goods;Costs;The?Cost?of?Internal?Control;Economic?Benefits???????????????? ? 目录 1、内部控制制度的相关理论 1 1.1内部控制制度的概念及内容? 1 1.1.1企业内部控制的概念? 1 1.1.2内部控制的内容? 1 1.2内部控制制度的重要性? 2 1.