商品流通企业流通过程中的成本控制研究VIP免费

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：InChina,duetoforeignenterprisestoenterthedomesticmarketandtheprincipleofenterprisesurvivalanddevelopment,makeourcountrycirculationofcommoditiesenterprisebetweentheincreasinglyfiercecompetition,themostprominentisthecostofthewar.Ascompaniesincreasinglyperfectmodeofoperationandmanagementmode,circulationofcommoditiesenterprisecostcontroltothecirculationprocesscostcontrolofthenewresearchfield.Inthispaper,accordingtothecharacteristicsofcirculationofcommoditiesenterprisemanagementfromthestatusofthedevelopmentofcommoditycirculationenterprises.Eachlinkofcostcontrolintheprocessofcommoditycirculationpresentsituationwasanalyzed,emphaticallydiscussesthecostcontrolintheprocessofcirculation,fromthemacroscopicAngleofeachsectionofbusinessmanagementandcirculationofcommodities,andadvancessomeSuggestionsonmeasurestocontroltheprocessofcommoditycirculationcosts,fortheeffectiveimplementationofthecirculationprocessofcommoditycirculationenterprisecostcontroltoprovidetheoreticalsupport.Keywords:circulationbusinessofcommoditiescostcontrolCirculationprocesscost目录1绪论............................................................................................................................11.1论文研究的理论意义与应用价值...................................................................11.2国内外研究现状...............................................................................................11.2.1国内研究现状.........................................................................................11.2.2国外研究现状.........................................................................................21.3论文研究主要内容及拟解决的关键问题.......................................................32成本控制理论基础....................................................................................................32.1成本控制的涵义...............................................................................................32.2成本控制的发展过程.......................................................................................42.3成本控制的基本原则、程序及目标...............................................................52.3.1成本控制基本原则.................................................................................52.3.2成本控制的程序.....................................................................................62.3.3成本控制的目标.....................................................................................83商品流通企业流通过程中成本控制分析................................................................83.1商品流通企业理论基础...................................................................................83.1.1商品流通企业的概念.............................................................................83.1.2商品流通企业的特征........