KA母婴卖场成本控制问题研究

发布时间：2018-07-04 11:28

本文选题：母婴行业 + 流通过程　；参考：《辽宁大学》2017年硕士论文

【摘要】：近几年,随着人民生活水平的提高,消费者的消费观念已经发生转变,母婴行业的销售业态也开始呈现出多元化发展,销售方式不仅有商场专柜与专卖店等形式的实体销售,还形成了创新型的销售模式,例如在网络与实体店都可以实现销售的母婴零售品牌、数量已经初具规模的C2C母婴用品网络商店等。目前我国市场上存在许多不同规模的母婴用品商店,因为店铺管理模式的不同,每个店铺的购物环境与服务态度都存在较大差异,而这中间也不乏鱼龙混杂的商店与品牌。如何在这一背景下保持并扩大市场占有份额,成为许多企业管理者的重点考虑问题。在开源越来越困难的情况下,节流显得必不可少。本文立足于商品流通企业中的KA母婴卖场,通过对卖场各个职能岗位的人员进行有计划、系统的调查,获得有关卖场成本控制方面存在问题的资料;通过查询知网、中国期刊网等网络数据库以及图书馆的大量书籍,获得有关成本控制方法的资料。将两者进行结合,以专题研究的论文形式,对KA母婴卖场现行的成本控制制度进行分析,针对目前该卖场成本控制存在的相关问题,通过借鉴先进企业的成功经验,以切实可行的成本控制理论与方法为基础,为KA母婴卖场的成本控制制度指明方向,以全面提升卖场成本控制制度的科学性和可行性,实现KA母婴卖场的持续健康发展。本文通过对KA母婴卖场成本控制方面的研究,得出了以下结论:通过分析KA母婴卖场的成本控制现状,指出了其采购成本较高、积压滞销品及过期商品过多、畅销品易断货、库存商品账实不符、人工费用居高不下的问题。针对KA母婴卖场现阶段成本控制存在的问题,提出了制定适合KA卖场采购商品的采购方法、寻找有能力的代理商、严格执行商品入库流程程序、及时对库存商品进行定期盘存、健全员工培训和考核制度等建议。国际知名零售企业沃尔玛,通过供应商、物流、销售网络等多方面的结合,使企业在扩大市场份额的同时,降低了各方面的成本,并使其在行业竞争中脱颖而出。成本作为其核心战略,是造就沃尔玛零售神话最重要的元素。所以,通过完善KA母婴卖场成本控制的建议,希望卖场将成本控制作为其在行业竞争中的核心竞争力,使企业获得长久的竞争优势。
[Abstract]:In recent years, with the improvement of the standard of living of the people, consumer consumption concepts have changed, and the sales patterns of the mother and child industries have also begun to show diversified development. Not only are there real sales in the form of shopping malls, special counters and specialty stores, etc. It also forms an innovative sales model, such as the retail brand of mother and child, which can be sold in both online and physical stores, and the number of C2C mother-to-child articles online stores that have begun to take shape. At present, there are a lot of mother and child goods stores of different scale in our country market. Because of the different store management mode, the shopping environment and service attitude of each shop are quite different, and there are also many shops and brands which are mixed with each other. How to maintain and expand the market share in this context has become a key issue for many managers. In the increasingly difficult situation of open-source, throttling is essential. This article is based on the Ka mother and child selling shop in the commodity circulation enterprise, through the systematic investigation to the personnel of each function post of the store, obtains the information about the sale cost control aspect existence question; through the inquiry knows the net, Network databases such as China Journal Network and a large number of books in the library are provided with information on cost control methods. Combining the two methods, this paper analyzes the current cost control system of Ka Maternal and Child Sale, and aims at the related problems in the cost control of Ka Maternal and Child Sale, and draws lessons from the successful experience of advanced enterprises. Based on the feasible cost control theory and method, the paper points out the direction of the cost control system of Ka mother-child store, in order to improve the scientificity and feasibility of the cost control system of the store in an all-round way, and realize the sustainable and healthy development of Ka maternal and child selling market. Based on the research on the cost control of Ka mother-child store, this paper draws the following conclusions: by analyzing the current situation of cost control in Ka mother-child store, the author points out that the purchasing cost is high, the backlog of unsalable and expired goods is too much, and the best-selling goods are easy to run out. Inventory accounts are not in accordance with the problem of high labor costs. In view of the problems existing in the cost control of Ka Maternal and Child Sale at the present stage, this paper puts forward a suitable purchasing method for purchasing commodities in Ka Shop, looking for a competent agent, strictly carrying out the procedure of entering goods into warehouse, and carrying out periodic inventory of the goods in stock in a timely manner. Improve employee training and appraisal system and other suggestions. Through the combination of suppliers, logistics, sales network and so on, Walmart, a well-known international retail enterprise, has reduced the cost of various aspects while expanding its market share, and made it stand out in the competition of the industry. Cost, as its core strategy, is the most important element of Wal-Mart retail myth. Therefore, through perfecting the suggestion of cost control of Ka mother-child sale, we hope that the store will take cost control as its core competitiveness in the competition of the industry, so that the enterprise can obtain a long-term competitive advantage.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F715.5

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