本科会计专业毕业论文rfm91.doc

天津工业大学 毕业设计（论文） 大型超市商品成本 名 学 院 专 业 会计学 学 号 指导教师 职 称 2012年6月 天津工业大学毕业设计（论文）任务书 院长 系主任 指导教师 毕业设计（论文）开题报告表 天津工业大学本科毕业设计（论文）评阅表 （论文类） 天津工业大学毕业设计（论文）成绩考核表 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。 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 第一章 论 .................................................................... 20 参考文献