摘要
本文主要研究如何应用计算机技术手段解决大中型商业流通企业在经营过程中遇到的成本控制问题。以现代化管理理论为基础,以数据库技术、网络传输技术为依托,采用C/S&C/S混合体系结构,将进货、销售、存货、帐务等系统紧密联系,真正实现零售业成本的批次核算,实现单品管理,及时精确地核算进销差价、成本,保持合理的库存,加快资金周转,加强商场的内部考核,从而降低损耗,降低费用,提高企业的经济效益。
This paper studies how to use computer technology means to solve the problems of cost control in commercial ogistics in large and medium-sized commercial circulation enterprises.Based on modern management theory and database technology and network transmission technology,using c/sb/s mixing system structure, The purchase、sales、inventory、billing and other systems be cooperated closely,Realize retail cost accounting of batch、single product management、Timely and accurately accounting of net price and cost,and keep reasonable inventory,Speed up the capital turnover and Strengthen the mall's internal assessment,thus reduce loss and cost,improve the economic benefit of enterprises.
出处
《东北电力大学学报》
2011年第1期99-103,共5页
Journal of Northeast Electric Power University
关键词
商业物流
成本控制
过程控制
Commercial logistics
Control of cost
Process control