浅谈零售企业成本控制问题.doc

浅谈零售企业成本控制问题 作者姓名：---- 专业名称：会计学 指导教师：---- 摘要 零售企业是以直接供应消费者用作生活消费或供应给社会集团作为非生产性消费为基本任务的商业企业。零售企业具有起步早，成长慢，规模小，注重短期回报，技术构成不高，交易次数多，交易平均金额小以及连锁经营等特点。 任何行业的发展，都要从成本控制做起，开源节流进而提高商业利润的重要性这是每个人都知道的。对于零售企业来说，成本在一定程度上决定了企业的命运。在激烈的市场竞争中，企业为了占据有利地位并超越其竞争对手，成本领先是很重要的手段。当然，这就要求零售企业在日常运转过程中更有效的进行成本控制。只有这样，才能进一步利用成本优势打开市场，扩大市场份额，最终取得同等市场条件下的超平均利润。 本文通过对我国零售企业发展现状进行剖析，总结出在成本控制上存在的两个方面问题，并针对其从采购成本和存货成本两个方面提出了相应的解决方案。 关键词：零售企业 成本控制 采购成本 存货成本 Abstract Retail enterprises is based on direct supply or supply to the society life consumption of consumers as a group as the unproductive consumption of the basic task of commercial enterprises. Retail enterprises have started early, growth slow, small, focus on short-term returns, technology is not high, the number of transactions, transactions average amount is small and chain operation, etc. The development of any industry, all want to start from the cost control, open source throttling and improve business profits is everyone knows the importance of this. For retail enterprises, the cost to a certain extent, decides the fate of the enterprise. In the fierce market competition, enterprises in order to occupy the advantageous position and surpass its competitors, it is important to cost leadership. Of course, this requires that retail enterprises in the process of daily operation more effective cost control. Only in this way can we further, using the cost advantage of open markets, expand market share and finally achieve the same market conditions to exceed the average profit. Based on the current situation of Chinas retail business development analysis, summed up the two aspects of the problem existing in the cost control, and the corresponding solutions are put forward from two aspects of procurement cost and inventory cost. Keywords: Retail Enterprises, The Cost Control, Procurement Costs, The Cost Of Inventory 目录 摘要 I Abstract II 目录 III 前言 1 1 成本控制理论分析 2 1.1 成本的含义 2 1.2 成本控制的含义和内容 2 1.2.1 成本控制的含义 2 1.2.2 成本控制的内容 3 1.3 成本控制的重要性 5 2