H连锁超市存货成本控制问题及对策研究

【作者】 贺颖；

【导师】 刘开瑞；

【作者基本信息】 陕西师范大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 党的十九大指出,我国的社会主义建设已经进入了新阶段,国内社会的主要矛盾开始变成了不断增长的生活需求和发展的不平衡之间的矛盾。这些年的经济发展过程中,人们开始逐步提高生活水平,连锁超市这种销售终端是面向消费者的,为消费者提供了更加便捷化的渠道,一站式购物能够满足人民生活的多种需求,对人民美好生活的向往贡献了力量。值得注意的是,在电子商务不断完善发展环境的同时,消费需求也发生了翻天覆地的变化,这也严重冲击着本土连锁超市。电商企业凭借自身优势来控制存货成本,所以本土传统大型连锁超市依旧需要和国外的龙头企业展开竞争。本土超市因为熟悉该地区的情况,同时凭借接地气的经营模式,可以在竞争中占据有利地位,不过在当下及未来发展过程中这类型超市在控制存货成本的工作上还有很多问题,要想取得长足发展,本土超市需要在成本控制方面进行不断探索和研究。在深入探讨企业存货成本控制的理论之后,本文以H连锁超市为例,通过实例剖析,根据库存商品管理流程,从存货采购现状、存货验收现状、仓储流转现状、退货现状以及存货盘点及处置现状五个方面就实际情况进行分析,分析并探究了其中存在的不足之处,在此基础之上,加之以有关的理论分析和研究成果,通过归纳演绎法、数据分析法。研究得出:(1)存货采购环节中成本高的原因是供应商评价机制不健全导致采购环节成本高,部分超市未实现独立核算导致核算信息不准确且滞后;(2)存货验收环节成本高的原因是验收制度存在漏洞,制度执行无效;(3)仓储流转环节成本高的原因是自营配送率低且费用高,未有效发挥配送中心的作用,ERP信息系统未实现全员共享导致各环节信息失真。(4)超市退货环节成本高的原因是退货制度不完善;管理层监督无效;(5)存货盘点及处置环节成本高的原因是存货盘点制度执行不到位,人员配置不当。为解决H连锁超市存在的问题,遵从实现效益,提升行业竞争力目标,通过前四章的论述及分析,第五章从存货采购、存货验收、仓储流转、退货现状以及存货盘点及处置等五个方面给予优提出相关建议,以期进一步提升企业管理水平,一方面整体上增加了相关的盈利,促使公司进一步扩大规模,提升了其在市场中的竞争优势,另一方面,本文的研究对其他类似连锁超市起到了一定的借鉴作用。更多还原

【Abstract】 The 19 th National Congress of the Communist Party of China pointed out that China’s socialist construction has entered a new stage,and the main contradiction in domestic society has begun to become a contradiction between the growing demand for life and the imbalance of development.In the process of economic development in recent years,people began to gradually improve their living standards.The sales terminal of chain supermarkets is consumer oriented and provides consumers with more convenient channels.One stop shopping can meet the various needs of people’s life and contribute to people’s yearning for a better life.It is worth noting that while e-commerce continues to improve the development environment,consumer demand has also undergone earth shaking changes,which also has a serious impact on local supermarket chains.E-commerce enterprises rely on their own advantages to control inventory costs,so local traditional large chain supermarkets still need to compete with foreign leading enterprises.Local supermarkets can occupy a favorable position in the competition because they are familiar with the situation of the region and rely on the business model of grounding gas.However,this type of supermarket still has many problems in controlling inventory costs.In order to make great progress,local supermarkets need to constantly explore and study cost control.After in-depth discussion on the theory of enterprise inventory cost control,this paper takes H chain supermarket as an example,analyzes the actual situation from five aspects: inventory procurement status,inventory acceptance status,warehousing circulation status,return status,inventory inventory inventory and disposal status according to the inventory commodity management process,This paper analyzes and studies the problems existing in different links of inventory cost control,combined with the global inventory cost control theory and research results,through induction and deduction method and data analysis method.The results show that:(1)the reason for the high cost of inventory procurement is that the supplier evaluation mechanism is not perfect,resulting in the high cost of procurement,and some supermarkets do not realize independent accounting,resulting in inaccurate and lagging accounting information;(2)The reason for the high cost of inventory acceptance is that there are loopholes in the acceptance system and the implementation of the system is invalid;(3)The reason for the high cost of warehousing circulation is that the self operated distribution rate is low and the cost is high,the role of distribution center is not effectively played,and the ERP information system is not shared by all employees,resulting in the distortion of information in all links.(4)The reason for the high cost of supermarket return is that the return system is not perfect;Ineffective management supervision;(5)The high cost of inventory counting and disposal is due to the inadequate implementation of inventory counting system and improper staffing.In order to solve the problems existing in H chain supermarket,comply with the goal of realizing benefits and improving the competitiveness of the industry,through the discussion and analysis of the first four chapters,Chapter V gives excellent suggestions from five aspects: inventory procurement,inventory acceptance,warehousing circulation,return status,inventory inventory counting and disposal,in order to further improve the enterprise management level and improve the company’s benefits,At the same time,it also provides a reference for cost control of other similar supermarkets.更多还原