会计学院知识库

随着我国互联网技术的飞速发展和居民可支配收入的日益提高，我国零售行业蓬勃发展。从九十年代开始，我国零售行业先后经历了多次革命，如今实现全渠道零售成为我国零售行业的主要发展目标。休闲食品零售企业作为零售行业的重要组成部分，要跟上全渠道零售发展潮流，拓宽零售渠道，加快线上电子商务与线下实体店的相互融合。在整合不同零售渠道的过程中，必然会给企业带来成本负担，成本控制是企业不可忽视的问题，直接关系到企业的盈利。传统成本控制仅着眼于企业自身或其经营过程中的单一环节，在当前环境下逐渐显现出局限性。将供应链理论引入成本控制，其视野超越了企业内部，是一种组织间的成本控制，一定程度上可以克服传统成本控制的缺点。

文章使用案例研究法，以上海来伊份股份有限公司作为研究案例，首先介绍案例企业的基本情况，包括其经营状况、供应链体系、供应链成本构成及供应链成本控制现状；其次，结合相关理论，通过与同行业企业进行横向与纵向对比，分析案例企业供应链成本控制效果；最后，根据前文分析，得出案例企业在各供应链成本控制中存在的问题，并提出相应优化建议。

通过研究，文章发现案例企业在供应链成本控制中存在质量管控有待提高、销售费用占比过高、管理成本重视不足和研发投入不断减少等问题。对此，文章认为案例企业应通过提升质量管控、优化渠道布局、精细人才管理和加大研发投入等措施来优化其供应链成本控制。

With the rapid development of China's Internet technology and the increasing disposable income of residents, China's retail industry is booming. Since the nineties, China's retail industry has experienced many revolutions, and now the realization of omni-channel retail has become the main development goal of China's retail industry. As an important part of the retail industry, leisure food retail enterprises should keep up with the development trend of omni-channel retail, broaden retail channels, and accelerate the integration of online e-commerce and offline physical stores. In the process of integrating different retail channels, it will inevitably bring cost burden to enterprises, and cost control is a problem that cannot be ignored by enterprises, which is directly related to the profitability of enterprises. Traditional cost control only focuses on the enterprise itself or a single link in the operation process, which gradually shows its limitations in the current environment. The introduction of supply chain theory into cost control, its vision goes beyond the internal enterprise and is a kind of cost control between organizations, which can overcome the shortcomings of traditional cost control to a certain extent.

This paper uses the case study method, taking Shanghai Laiyifen Co., Ltd. as a research case, and first introduces the basic situation of the case enterprise, including its operating status, supply chain system, supply chain cost composition and supply chain cost control status. Secondly, combined with relevant theories, the cost control effect of the supply chain of case enterprises is analyzed by comparing horizontally and vertically with enterprises in the same industry. Finally, according to the previous analysis, the problems existing in the cost control of each supply chain are obtained, and corresponding optimization suggestions are put forward.

Through research, this paper finds that the case enterprises have problems such as quality control to be improved, excessive proportion of sales expenses, insufficient attention to management costs, and continuous reduction of R&D investment in supply chain cost control. In this regard, the article believes that case enterprises should optimize their supply chain cost control by improving quality control, optimizing channel layout, fine talent management and increasing R&D investment.