连锁超市成本控制分析研究 会计学专业VIP免费

摘要我国连锁类零售超市规模在不断扩大的同时，不仅要遭受国内外一些大型连锁超市的激烈竞争，还要面临电子商务领域快速发展带来的冲击。这对于存货数量大、销售种类繁多的连锁超市来说，如何在企业规模不断发展壮大的同时更好地提高企业效益，如何提高企业核心竞争力来抵抗国外大型连锁超市的冲击，都成为我国连锁超市现阶段主要解决的问题。随着全球经济高速发展、电子商务发展环境的不断完善，连锁超市作为一种直接面向消费者的销售方式，在当今经济下滑的趋势下行业竞争变得越来越严酷。因此，通过降低存货成本改善经营方式成为连锁超市提高整体竞争水平的必要方法。论文主题是对7-11连锁超市的存货成本控制的探究，主要探究思路是通过阅读大量参考文献，掌握存货成本相关理论知识；对7-11连锁超市的经营模式以及存货成本现状进行调查研究，发现其存在的问题；其次是通过理论知识与7-11连锁超市的实际经营现状相结合对存在的问题进行思考；最后对7-11连锁超市存在的问题提出改善建议。本文以7-11连锁超市为例，多方面分析企业当前存货情况以及存货成本方面出现的问题，特别是在存货成本控制方面的问题极为严重。再以系统全面分析为基础，科学有效地提出降低7-11连锁超市存货成本的措施和改善方法，这对于7-11连锁超市应对当今的发展和激烈竞争起到更加重要的意义和作用。关键词：7-11连锁超市；存货控制；问题；对策AbstractWhilethescaleofChina'schainretailsupermarketsisconstantlyexpanding,theynotonlyhavetosufferfromthefiercecompetitionofsomelargedomesticandforeignchainsupermarkets,butalsofacetheimpactbroughtbytherapiddevelopmentofe-commerce.Forthechainsupermarketswithlargeinventoryandvarioussalestypes,howtobetterimprovetheenterprisebenefitwhiletheenterprisescalecontinuestogrowandhowtoimprovethecorecompetitivenessoftheenterprisetoresisttheimpactoflargeforeignsupermarketchainshavebecomethemainproblemstobesolvedbyChina'schainsupermarketsatthepresentstage.Withtherapiddevelopmentoftheglobaleconomyandthecontinuousimprovementofthee-commercedevelopmentenvironment,asadirectsales-orientedwayforsupermarkets,thecompetitionintheindustryhasbecomemoreandmoresevereunderthecurrenteconomicdownturn.Therefore,improvingthemanagementmethodbyreducinginventorycostshasbecomeanecessarymethodforchainsupermarketstoimprovetheoveralllevelofcompetition.Thethemeofthethesisistoexploretheinventorycostcontrolof7-11supermarketchains.Themainideaistoreadthelargeamountofreferencedocumentsandmasterthetheoreticalknowledgeofinventorycost.Thefieldinvestigationof7-11chainsupermarketsandinventorycoststatusandfounditsproblems;secondly,throughthecombinationoftheoreticalknowledgeandtheactualoperationstatusof7-11supermarketchainstothinkabouttheexistingproblems;finallyproposedimprovementstotheproblemsof7-11supermarketchains.Taking7-11supermarketchainasanexample,thispaperanalyzesthecurrentinventorysituationandinventorycostproblemsofenterprisesinvariousaspects,especiallyintheaspectofinventorycostcontrol.Basedonthesystematicandcomprehensiveanalysis,measuresandimprovementmethodstoreducetheinventorycostof7-11chainsupermarketsareputforwardscientificallyandeffectively,whichplaysamoreimportantrolefor7-11chainsupermarketstocopewithtoday'sdevelopmentandfiercecompetition.Keywords:7-11chainsupermarkets;inventorycontrol;theproblem;countermeasures目录1导论....................................................................11.1选题背景与意义.......................................................11.2国内外文献综述.......................................................11.3论文的结构及主要内容..............................................