连锁企业物流成本管理-会计学专业论文.docxVIP

Abstract Nowadays the modern logistics is considered as “the third source of benefits”. We are faced with the embarrassment that the competitions are getting increasingly fierce while the interest vacancy is getting more and smaller. The logistics cost management level has become the crucial element of the success of chain enterprises. Between 2005 and 2010, China’s retail industry will grow steadily at 8%--10%. Such a huge market capacity will attract overseas chain enterprises. Under the context of economic globalization, as one of the earliest industries opened to the outside world in an all-round manner, China’s retail industry is faced with tremendous threat from the evolvement of the overseas groups after China entered the WTO. The world-renowned retail groups such as Wal-Mart, Carrefour have entered China in a chain way and played an important role in China’s retail industry. This means the tendency of the domestication of international competition has become much clearer. The rapid expansion of the overseas chain enterprises in China directly threats the survival and development of Chinese enterprises. The chain operation of our country originated at the end of 1980s. After 20 years’ development, there have been some large-scaled chain enterprises in China, such as Shanghai Hualian, Lianhua, Gome, Suning, and etc. China’s chain enterprises have been expanding rapidly, but compared with the overseas ones there‘s still some distance which is exemplified by the competition of cost. And the modern logistics management is the most important guarantee of efficient costs. We are now faced with the retail market which is opened up to the outside world in an all-round manner. In the next 10 years, China will become the main battlefield for the competition of international commercial groups. This prospect makes the competition of chain operation even fiercer. And the high logistics costs 1 of our chain enterprises prevent us from participating in the international co