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本科论文摘要随着经济的发展人民生活水平的提高大中型超市已经成为人们日常所需零售业竞争日益激烈企业想要取得较好的经济效益传统的存货成本管理方式不再适用采用科学高效的管理模式以提高存货周转率减少库存数从而降低存货成本增加企业的经济利益。本文通过对永辉超市存货成本管理研究与大中型超市的特点相结合阐述了永辉超市在存货成本管理的现状着重分析了存货成本管理上存在的问题并完善了其存货成本管理的相应建议。要建立科学高效的存货管理制度提高存货周转率;充分利用信息化手段提高内部信息共享增强区域门店和仓库存货对接效率;强化采购过程制定合理的采购科学处理供商关系;存货及时验收核算改善仓储保管设施保管人员定期进行核对盘查检查积压的存货降低存货成本;运用JTI模式对缺货成本进行量化尽量做到“零库存”对存货进行合理高效的管理。企业找到适合的存货成本管理模式降低存货成本提高资金流动性对资金充分利用实现企业投资利润最大化增强企业竞争力提高企业的经济利益。关键词:大中型超市;存货成本管理;JITAbstractWiththedevelopmentoftheeconomyandtheimprovementofpeople'slivingstandardslargeandmedium-sizedsupermarketshavebecomepeople'sdailyneedscompetitionintheretailindustryhasbecomeincreasinglyfierceandcompanieswanttoobtainbettereconomicbenefits.Traditionalmethodsofinventorycostmanagementarenolongerapplicableandscienceisadopted.Efficientmanagementmodetoincreaseinventoryturnoverandreduceinventorytherebyreducinginventorycostsandincreasingeconomicbenefitsfortheenterprise.BasedontheresearchontheinventorycostmanagementofYonghuiSupermarketandthecharacteristicsoflargeandmedium-sizedsupermarketsthispaperexpoundsthecurrentstatusofinventorycostmanagementofYonghuiSupermarketanalyzestheproblemsexistingininventorycostmanagementandputsforwarditsinventorycostmanagement.Proposedaccordingly.Itisnecessarytoestablishascientificandefficientinventorymanagementsystemtoimprovetheinventoryturnoverrate;makefulluseofinformationtechnologytoimproveinternalinformationsharingandenhancetheefficiencyofregionalstoreandwarehouseinventorydocking;strengthentheprocurementprocessformulatereasonableprocurementandscientificallyhandlesupplierrelationships;inventoryAcceptanceandaccountinginatimelymannerimprovestorageandstoragefacilitiesandregularcheckupsbycustodianscheckbacklogsofinventoryandreduceinventorycosts;usetheJTImodeltoquantifythecostofout-of-stocksandtrytoach