商品流通企业流通过程中的成本控制与研究报告.doc

- PAGE -页脚-- 摘 要：在我国，由于国外企业进入国内市场和企业生存发展的原则，使得我国商品流通企业间的竞争越来越激烈，最突出的就是成本之战。随着企业经营方式和管理模式的日趋完善，商品流通企业成本控制转向了流通过程成本控制的全新研究领域。本文针对商品流通企业的经营特点，从商品流通企业发展现状入手。对商品流通过程中各环节的成本控制现状进行了分析，着重探讨了流通过程中的成本控制，从宏观经营管理及商品流通各环节的角度，提出一些建议措施，以控制商品流通过程成本，为商品流通企业流通过程成本控制的有效实施提供理论支持。 关键字：商品流通企业 成本控制 流通过程成本 Abstract：In China, due to foreign enterprises to enter the domestic market and the principle of enterprise survival and development, make our country circulation of commodities enterprise between the increasingly fierce competition, the most prominent is the cost of the war. As companies increasingly perfect mode of operation and management mode, circulation of commodities enterprise cost control to the circulation process cost control of the new research field. In this paper, according to the characteristics of circulation of commodities enterprise management from the status of the development of commodity circulation enterprises. Each link of cost control in the process of commodity circulation present situation was analyzed, emphatically discusses the cost control in the process of circulation, from the macroscopic Angle of each section of business management and circulation of commodities, and advances some Suggestions on measures to control the process of commodity circulation costs, for the effective implementation of the circulation process of commodity circulation enterprise cost control to provide theoretical support. Keywords:circulation business of commodities cost control Circulation process cost 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc24262 1 绪 论 PAGEREF _Toc24262 1 HYPERLINK \l _Toc7289 1.1 论文研究的理论意义与应用价值 PAGEREF _Toc7289 1 HYPERLINK \l _Toc11494 1.2 国内外研究现状 PAGEREF _Toc11494 1 HYPERLINK \l _Toc4733 1.2.1 国内研究现状 PAGEREF _Toc4733 1 HYPERLINK \l _Toc719 1.2.2 国外研究现状 PAGEREF _Toc719 2 HYPERLINK \l _Toc23940 1.3 论文研究主要内容及拟解决的关键问题 PAGEREF _Toc23940 3 HYPERLINK \l _Toc23956 2 成本控制理论基础 PAGEREF _Toc23956 3 HYPERLINK \l _Toc13129 2.1 成本控制的涵义 PAGERE