零售业商品流通成本核算研究 -师泽慧论文一稿.docxVIP

西安广播电视大学开放教育会计专业毕业论文（设计）题目：零售业商品流通成本的核算研究专业层次： 本科 级 别： 2013春 学 号： 1361101202313 姓 名： 师泽慧分校（工作站）：大南门学习中心指导教师： 贾晓辉 2016年4月 28日零售业商品流通成本的核算研究师泽慧（西安广播电视大学大南门学习中心13级会计本科，陕西省西安市710000）摘 要：零售业是指以向消费者销售商品为主且提供相关服务的行业，由于现代经营理念、科学管理方法及新技术在零售领域得到了广泛而深入的应用，使得零售业形式多种多样，按照各零售店铺结构特点、经营方式、服务功能、商品结构、规模、目标顾客、商圈、经营场所是否固定及其店堂设施等因素的不同，零售业分为包含便利店、食杂店、超市、百货店、专卖店、财物中心、专业店、大型超市、厂家直销中心、仓储会员店的“有店铺零售业态”和包含邮购、自动售货亭、电视和电话购物、网店的“无店铺零售业态”。近年来，我国零售业发展极其迅速，从会计核算角度看，尽管零售业适用新《企业会计准则》，但因零售业业态多样，差别明显，对商品的经营方式、定价策略、订货管理，以及现场营运的管理都有很大的区别，使得零售业会计核算相比其他行业有其特殊之处，针对其特殊性，本文仅对零售业自营、联营和连锁经营等方式的会计核算相关问题进行探讨。本文针对新形势下商品流通的形式多样化的现实特点，首先论述了一般商品流通企业的会计核算特点，接着论述了网络型和小规模这两种特殊商品流通企业的会计核算特点，实现对零售业商品流通成本的核算的研究。关键词：零售业；商品流通；成本；核算AbstractThe retail industry is mainly refers to the sales of goods to consumers and provide related services in the industry, due to management philosophy, science and technology of modern management has been applied widely and deeply in the retail sector, the retail industry in a variety of forms, according to the retail structure features, operation mode, service function, commodity structure, scale and target customers, merchants, business premises and facilities are fixed stores and other factors, the retail industry is divided into a convenience store, grocery stores, supermarkets, department stores, shops, Property Center, professional stores, supermarkets, factory direct sales center, warehouse clubs retail formats and contain mail orderautomatic kiosks, TV and telephone shopping shop non store retailing. In recent years, Chinas retail industry development is extremely rapid, from the point of view of accounting, although retail industry is new accounting standards for business enterprises, but because of retail format varied, the difference is obvious, of commodity management, pricing strategy, order management, and field operations management have great difference, making the retail industry accounting has its particularity compared with other industri