当前位置:主页 > 经济论文 > 国际贸易论文 >

QKL连锁超市存货成本控制研究

发布时间:2018-05-14 07:02

  本文选题:连锁超市 + 存货成本 ; 参考:《华东交通大学》2017年硕士论文


【摘要】:随着全球经济高速发展、电子商务发展环境的不断完善,连锁类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。QKL连锁超市是黑龙江省大庆市本地首家大型零售连锁超市企业,对QKL连锁超市进行存货成本控制分析具有代表性意义,同时可为企业未来发展提供参考依据。论文主题是对QKL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QKL连锁超市的经营模式以及存货成本现状进行实地调查研究,发现其存在的问题;其次是通过理论知识与QKL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QKL连锁超市存在的问题提出改善建议。论文通过阅读成本控制理论与存货成本控制研究的有关文献,主要依据国内外学者对于存货成本控制研究的理论与方法为基础,为论文分析QKL连锁超市存货成本控制提供保障。论文以实地调查法为主,随后通过案例分析法和归纳总结法对QKL连锁超市的存货成本控制进行探究发现QKL连锁超市存在存货成本价格偏高、存货积压严重、企业内部缺乏信息沟通、运输物流部门专业化程度较低等问题,围绕这些问题分析出当前企业缺乏专业人才、先进的管理系统以及科学有效的管理方法,这些问题都会长期影响连锁超市的快速发展。针对上述问题,从存货成本、存货管理、物流配送等方面结合对QKL连锁超市现状以及存在相关问题进行分析。针对采购成本、运输费用、仓储成本、工资费用等四个方面分别提出了配套解决措施。相关问题的诊断不仅对QKL连锁超市存货成本管理有实际意义,而且对其他连锁类零售超市具有一定参考价值。
[Abstract]:With the rapid development of global economy and the continuous improvement of e-commerce development environment, chain supermarkets as a direct consumer-oriented sales mode, in the current economic downturn in the industry competition has become more and more harsh. Therefore, it is necessary for chain supermarkets to improve their overall competition level by reducing inventory cost. QKL supermarket chain is the first large retail supermarket chain enterprise in Daqing City, Heilongjiang Province. The analysis of inventory cost control in QKL supermarket chain is of representative significance and can provide reference for the future development of enterprises. The theme of this paper is to explore the inventory cost control of QKL supermarket chain. The main idea is to grasp the theoretical knowledge of inventory cost by reading a large number of reference documents. This paper makes a field investigation on the management mode and inventory cost of QKL chain supermarkets, finds out the existing problems, and then considers the existing problems through the combination of theoretical knowledge and the actual operating situation of QKL chain supermarkets. Finally, some suggestions are put forward to improve the problems of QKL supermarket chain. By reading the relevant documents of cost control theory and inventory cost control, this paper mainly bases on the theory and method of the research of inventory cost control by domestic and foreign scholars, and provides the guarantee for the paper to analyze the inventory cost control of QKL supermarket chain. This paper mainly focuses on the field investigation method, and then through the case analysis and summary method to explore the inventory cost control of QKL supermarket chain. It is found that the inventory cost price of QKL supermarket is on the high side, and the inventory backlog is serious. The lack of information communication within the enterprise, the low degree of specialization of the transportation logistics department and so on. According to these problems, the lack of professional personnel, the advanced management system and the scientific and effective management methods are analyzed. These problems will affect the rapid development of supermarket chains for a long time. Aiming at the above problems, this paper analyzes the current situation and related problems of QKL chain supermarkets from the aspects of inventory cost, inventory management, logistics distribution and so on. The corresponding measures are put forward in four aspects: purchase cost, transportation cost, storage cost and wage cost. The diagnosis of related problems not only has practical significance for inventory cost management of QKL chain supermarkets, but also has certain reference value for other chain retail supermarkets.
【学位授予单位】:华东交通大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F721.7;F715.53

【参考文献】

相关期刊论文 前10条

1 李彤;;存货内部控制研究[J];现代交际;2015年11期

2 陈丹;;电商时代传统零售业成本控制策略探讨[J];智富时代;2015年01期

3 林春霞;;电商冲击下的传统零售业路在何方[J];中国外资;2014年23期

4 孟庆福;;煤矿企业成本管理[J];企业导报;2014年20期

5 戎昊月;;连锁超市成本控制问题浅谈[J];财经界(学术版);2014年19期

6 彭会兰;;商业零售企业成本核算浅析[J];当代经济;2013年02期

7 王菱;;如何将企业连锁经营管理的优势最大化[J];现代营销(学苑版);2012年12期

8 杨海兰;;餐饮业的连锁经营管理分析——以S公司为例[J];企业技术开发;2012年35期

9 张首楠;;成本控制理论的发展进程研究综述[J];商业时代;2012年26期

10 宋海侠;;企业存货按实际成本核算发出成本计价方法探讨[J];经济研究导刊;2012年25期

相关硕士学位论文 前2条

1 姚军梅;保险公司预算控制研究[D];首都经济贸易大学;2009年

2 向宏志;成都地区连锁经营中商品配送中心发展的研究[D];四川农业大学;2004年



本文编号:1886824

资料下载
论文发表

本文链接:https://www.wllwen.com/jingjilunwen/guojimaoyilunwen/1886824.html


Copyright(c)文论论文网All Rights Reserved | 网站地图 |

版权申明:资料由用户611ff***提供,本站仅收录摘要或目录,作者需要删除请E-mail邮箱bigeng88@qq.com