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KA母嬰賣場成本控制問題研究

發(fā)布時間:2018-07-04 11:28

  本文選題:母嬰行業(yè) + 流通過程; 參考:《遼寧大學》2017年碩士論文


【摘要】:近幾年,隨著人民生活水平的提高,消費者的消費觀念已經(jīng)發(fā)生轉變,母嬰行業(yè)的銷售業(yè)態(tài)也開始呈現(xiàn)出多元化發(fā)展,銷售方式不僅有商場專柜與專賣店等形式的實體銷售,還形成了創(chuàng)新型的銷售模式,例如在網(wǎng)絡與實體店都可以實現(xiàn)銷售的母嬰零售品牌、數(shù)量已經(jīng)初具規(guī)模的C2C母嬰用品網(wǎng)絡商店等。目前我國市場上存在許多不同規(guī)模的母嬰用品商店,因為店鋪管理模式的不同,每個店鋪的購物環(huán)境與服務態(tài)度都存在較大差異,而這中間也不乏魚龍混雜的商店與品牌。如何在這一背景下保持并擴大市場占有份額,成為許多企業(yè)管理者的重點考慮問題。在開源越來越困難的情況下,節(jié)流顯得必不可少。本文立足于商品流通企業(yè)中的KA母嬰賣場,通過對賣場各個職能崗位的人員進行有計劃、系統(tǒng)的調查,獲得有關賣場成本控制方面存在問題的資料;通過查詢知網(wǎng)、中國期刊網(wǎng)等網(wǎng)絡數(shù)據(jù)庫以及圖書館的大量書籍,獲得有關成本控制方法的資料。將兩者進行結合,以專題研究的論文形式,對KA母嬰賣場現(xiàn)行的成本控制制度進行分析,針對目前該賣場成本控制存在的相關問題,通過借鑒先進企業(yè)的成功經(jīng)驗,以切實可行的成本控制理論與方法為基礎,為KA母嬰賣場的成本控制制度指明方向,以全面提升賣場成本控制制度的科學性和可行性,實現(xiàn)KA母嬰賣場的持續(xù)健康發(fā)展。本文通過對KA母嬰賣場成本控制方面的研究,得出了以下結論:通過分析KA母嬰賣場的成本控制現(xiàn)狀,指出了其采購成本較高、積壓滯銷品及過期商品過多、暢銷品易斷貨、庫存商品賬實不符、人工費用居高不下的問題。針對KA母嬰賣場現(xiàn)階段成本控制存在的問題,提出了制定適合KA賣場采購商品的采購方法、尋找有能力的代理商、嚴格執(zhí)行商品入庫流程程序、及時對庫存商品進行定期盤存、健全員工培訓和考核制度等建議。國際知名零售企業(yè)沃爾瑪,通過供應商、物流、銷售網(wǎng)絡等多方面的結合,使企業(yè)在擴大市場份額的同時,降低了各方面的成本,并使其在行業(yè)競爭中脫穎而出。成本作為其核心戰(zhàn)略,是造就沃爾瑪零售神話最重要的元素。所以,通過完善KA母嬰賣場成本控制的建議,希望賣場將成本控制作為其在行業(yè)競爭中的核心競爭力,使企業(yè)獲得長久的競爭優(yōu)勢。
[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.
【學位授予單位】:遼寧大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:F721;F715.5

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