零售企业成本管控初探

零售企业成本管控初探(11000字)
摘  要：零售业是个微利行业，对成本的管控十分重要。本文对零售企业十一个方面的成本从成本现状、成本上升及管控不足的原因分析、解决方法等进行了论述。特别对零售业租金成本如何管控提出了体系建设思路，对零售业人力成本管控中的以工作量为基础的科学排班方法进行了重点论述。这些方法为零售企业在成本管控上的经营决策提供了参考依据。
关键词：零售企业；物业成本；人力成本 
 
Research on How to Control the Cost of Retail Industry
Abstract： Retail is a low-profit industry, control of costs is very important. In this paper, eleven retail business from the cost the cost of status quo and control rising costs because of inadequate analysis, solution methods are discussed. Especially how to control the rental cost of retail proposed system thinking, human cost of the retail sector in order to control the workload based science focuses on scheduling methods. These methods for the retail businesses operating on a cost-control provides a reference for decision-making.
Key words：Retail Industry; material cost; human cost
    
研究思路与方法
通过文献研究，个案分析，实地调查等方法，阐述我国零售企业成本现状，剖析成本上升及管控不足的原因，探寻解决成本管控问题的方法。

研究内容
本文阐述了零售业的成本现状，解读了成本上升及管控不足的原因，探寻了解决成本管控问题的方法。