| In recent years,the rapid rise of China’s retail e-commerce platforms has led to the rapid development of emerging retail industries.It is necessary to explore business management models that are more in line with the needs of the new era retail market,continuously improve the economic benefits of retail enterprises,and reduce operating costs.However,for a long time,China’s retail industry has only focused on the development of concepts such as marketing management and financial management,but the concept of warehouse management has lagged behind,continuing the old inventory management thinking,inventory classification methods,and warehouse management models.This is due to the lack of understanding of the importance of warehouse management cost control theory in the retail industry,and the failure to hire professional warehouse accounting personnel in inventory management.Due to the lack of accounting cost management thinking such as warehouse storage area optimization and classification,shelf goods planning and storage,inventory management personnel are not aware of the effectiveness of inventory management optimization methods in controlling time costs and labor costs such as inventory,picking,and shipping,which directly leads to hidden cost waste issues such as picking costs,labor costs,and inventory costs in retail warehouse management.Based on this,this article discusses the cost control theory of warehouse inventory management accounting,and uses EIQ-ABC comprehensive method to optimize inventory management analysis.EIQ analysis plays an important role in the design of picking systems and ABC classification management of warehouses.This paper investigates the current situation of Xixi Wandering Store warehouse and the actual shipment data for the first half of 2022.It uses EXCEL to summarize the actual data,focuses on analyzing the customer order data for June2022 according to the EIQ analysis steps,and points out some problems in the warehouse layout of Xixi Wandering Store based on ABC classification.Based on the analysis results of the flexsim simulation model,it is pointed out that the optimized design of the warehouse layout can effectively improve the warehouse layout of Xixi Wandering Taobao Store and save storage management costs.The research goal of this article is to optimize the storage area division and shelf classification of existing warehouses in the retail industry,save picking time and manpower allocation,and provide a cost control reference scheme for inventory management in the retail industry.In addition,with the help of peer comparison analysis,the EIQ-ABC classification method of Hanglin Department Store and Xixi Wandering Company is compared,indicating that this inventory management optimization method is applicable to current domestic retail enterprises.The research results show that effective inventory management storage area planning,shelf classification,and other optimization schemes can timely adjust the inventory problems of retail companies,thereby reclassifying and planning the existing inventory layout patterns.Store goods that truly have inventory value in the most convenient storage area and optimal shelves,providing great route convenience for retail distribution,picking,and inventory,thereby saving picking time and total manpower,and ultimately achieving the ideal effect of retail warehousing cost control.Finally,in view of the overall inventory management issues in China’s retail industry,several forward-looking inventory cost control plans are proposed to provide reference for China’s retail enterprises with targeted inventory management proposals,with a view to continuously improving the overall operational management efficiency of China’s retail industry. |