| In recent years,due to the overall decline of the domestic economic situation,combined with the impact of the global financial crisis,the Internet economy and other factors,China’s retail enterprises have encountered many problems in the process of development.As a result,more and more retail enterprises with less operating conditions have begun to seek to improve their cost management methods in order to get out of the difficulties,and corporate costs have gradually changed into a forward-looking strategic emerging management mode.However,how to stabilize the market position and establish the competitive advantage under the increasingly fierce market competition environment still needs in-depth research.Therefore,it is necessary for the development of retail enterprises to reduce their dependence on traditional cost management methods and introduce more effective cost management models.From the perspective of retail enterprises,this paper verifies the feasibility of the implementation of lean cost management in retail enterprises based on the supply chain perspective through case studies on the short-term impact of lean cost management on retail enterprises.Yonghui introduced lean cost management around 2015,becoming one of the first retail enterprises to improve cost management.Therefore,the article selects Yonghui Shares,a retail enterprise,as a case study.This paper expounds the original situation of the company’s supply chain cost management,points out the existing problems,and analyzes the construction and implementation of the company’s lean cost management system from the three levels of procurement,sales,and logistics,and finally analyzes the short-term implementation effect of the company after introducing lean cost management.It first introduces the WEISS model of cost stickiness,and uses the change of cost stickiness as the measurement tool for the shortterm effectiveness of procurement cost management in the supply chain of Yonghui Co.,Ltd.to test the rationality of lean cost management in this link.uses the change of cost stickiness as a measurement tool for the short-term effectiveness of procurement cost management in the supply chain of Yonghui Co.,Ltd.,and tests the rationality of lean cost management in the procurement link.Secondly,based on the profitability,operation ability and growth ability and other relevant financial indicators,the calculation and analysis are carried out,and then the implementation effect of lean cost management in the company’s sales link is analyzed.Finally,based on the evaluation indicators such as logistics cost rate and center efficiency,the shortterm changes of logistics cost after the introduction of lean cost management are analyzed to verify the effectiveness of lean cost management in the logistics sector.At present,the cost management of Yonghui still has problems such as lack of attention to the supply chain,decentralized procurement management and low logistics efficiency.Therefore,it is necessary to deeply study the improvement methods of cost management of the Company.This paper selects three links of procurement,sales and logistics to analyze the implementation effect of lean cost management,laying a foundation for the company to further optimize cost management.At the same time,it provides corresponding reference value for other retail enterprises to introduce lean cost management and improve the cost management system.In addition,the comparative analysis of the implementation status of lean cost management in the company is also expected to help Yonghui Shares improve its competitiveness and production management level,so as to lay a theory and foundation for other enterprises in the same industry to introduce lean cost management. |
