The Cost Management Of The Commercial Chain

There have been over one-hundred and forty years since modern Commercial Chain stem from America in 1859 . Though it was introduced into our country for several years, it grown very fast. In 2003, the gross sales of the former thirty (contain foreign capital) in our country was 270420 million Yuan, with ratio rose 29. 9%. Since retail business opened to the outside world in 12, 11 , 2004 , the competition in commercial fields tend to become severity . Moreover our indigenous chain company always get the worst in market competition due to late step and small scale.In addition, the study on cost control of chain merchandising business development isn' t keep up with the practice because of the late first time step. So this article plan to probe into some key issue of cost management of chain merchandising business, especially introduce the difference between chain merchandising business and common business, in the hope ofThe study order is to microcosmic view in this article, analyzing the Supply Chain, Value Chain, Activity-based Chain, putting emphasis on the difference between the cost management of chain commercial business and the cost management of common business.First of all, view from macro layers, the cost management of the commercial chain ought to be established in wholly supply chain ensuing "cost optimization" in supply chain. As the dominant business enterprise, the scope of cost management of chain commercial business not only restricted to the cost of its interior value chain, but also including the cost of client' and supplier' in value chain of whole line. Its region occupied all outflow of fund serving as realize competitive strategy and achieving durative cost betterment.Secondly, view from middle layers, the cost management of the commercial chain ought to be established in value chain, ensuing "costoptimization" in value chain. Cost produced in every single link in chain commercial business in circulation, coupled with all kinds of resource expending and new worth creating in physical distribution , information flow , cash follow. So there are more opportunities of cost control in value chain management. Managers could learn about the cost station about chain commercial business , procuring the root of cost producing and finding out the scheme of cost control through analyzing the value chain with present information technique.At last, view from microscopic layer, the cost management of the commercial chain ought to be established in activity-based chain, ensuing "cost optimization" in activity-based chain. Every verriding value chain can be subdivided into different kinds of sub- activity , namely "activity" in deed. Activity-base management is a sort of strategic cost management mode, it brings "activity" into cost management. On the one hand, it is laid cg down to the activity depth, cancel " non- value added activity "and improve on " value added activity " as possible, optimize " activity chain "and "value chain ". Rebuild activity and reform workingflow. On the other hand, it carries out cost___efficiency analyze aboutevery activity in supply chain, ascertain key activity thus selective control the cost of supply chain instead of simply impute cost to downstream (or upstream) .