新零售模式下的三只松鼠股份有限公司成本控制研究

新零售模式下三只松鼠股份有限公司成本控制研究摘要随着时代的发展，零售已经不再是很早之前的线下店铺交易，或是单纯的电子商务交易，现在已经发展成了整合全渠道而进行的零售，也就是线上、线下+物流的销售模式，我们把它称为新零售模式。比起传统的店铺、线上零售或单纯的电子交易零售，新零售的渠道变宽了，少了地区的限制同时可以在不浪费精力的情况下线上进行比较购买，若是嫌线上购买不方便还可以线下购买，这给了消费者更多地选择机会、便利了消费者也大大增加了销量。在2020年新冠疫情的背景下，疫情带来的停工、停产、隔离使各行业的经济形势都十分严峻，在整体形势不好的情况下新零售模式为三只松鼠公司带来了很多机会，同时2020年三只松鼠在商品领域上有了新的规划，基于上述情况对三只松鼠的成本控制进行研究。本文以三只松鼠股份有限公司为研究对象，通过查阅国内外关于新零售和成本控制的文献，对本文的新零售模式下的成本控制研究进行铺垫，从三只松鼠成本控制现状入手，以三只松鼠近年来的财务报表为研究基础，通过三只松鼠的研发成本、仓储成本与同行业竞争者的相关数据横向对比，研发成本、仓储成本、营销成本与自身近四年的成本数据进行纵向比较，分析成本控制存在的问题，找出成本控制问题的成因，并给公司提出成本控制优化措施，以解决三只松鼠成本控制问题，提高企业竞争力，为同行业竞争者存在的类似问题提供参考。关键词：成本控制：新零售模式：休闲食品Research on cost control of three squirrels Co.,Ltd.under the new retail modeAbstractWith the development of the times,retail is no longer the offline storetransaction or simple e-commerce transaction long ago.Now it has developed intothe retail integrated with Omni channel,that is,the sales mode of online,offlinelogistics.We call it the new retail mode.Compared with the traditional store,onlineretail or simple e-commerce retail,the new retail channel becomes wider and lessregional restrictions.At the same time,it can be compared and purchased offlinewithout wasting energy.If online shopping is inconvenient,it can also be purchasedoffline,which gives consumers more choices,facilitates consumers and greatlyincreases sales.Under the background of COVID-19 in 2020,the stoppage,shutdown and isolation of the epidemic caused the economic situation of allindustries to be very grim.Under the overall bad situation,the new retail modebrought many opportunities for three Squirrel Inc,and in 2020,three squirrels hadnew plans in the field of commodities.Based on the above situation,we studied thecost control of three squirrels.In this paper,three squirrel co.,LTD as the research object,by looking at homeand abroad about the document of new retail and cost control,cost control researchof new retail mode,from the three squirrel current situation of cost control,on thebasis of the financial statements as the research in recent years,through the researchand development cost,storage cost and the related data of the horizontal contrast,Longitudinal comparison of storage cost and marketing cost with its own cost datain the past four years is made to find out the cost control problems and their causes,and put forward optimization measures to solve the cost control problems,improvethe competitiveness of the enterprise,and provide reference for similar problemsexisting in competitors in the same industry.Keywords:Cost control,new retail model,snacks-Ⅱ-目录摘要Abstract.....第1章绪论1.1研究背景1.2研究目的及意义21.2.1研究目的21.2.2研究意义21.3国内外研究现状…1.3.1国外研究现状1.3.2国内研究现状1.4研究内容与研究方法1.4.1研究内容1.4.2研究方法第2章三只松鼠成本控制现状及存在的问题.72.1三只松鼠公司现状.72.1.1公司概况.…72.1.2公司组织结构82.2三只松鼠成本控制现状92.2.1成本构成.92.2.2成本控制流程..102.3三只松鼠成本控制存在的问题.….122.3.1代工模式致生产成本无法有效控制122.3.2研发投入过低…132.3.3期末存货占用率过高.142.3.4营销投入增长过快。…152.4本章小结…16第3章三只松鼠成本控制问题的原因173.1三只松鼠成本控制观念不合理.173.1.1研发投入重视程度不够.17-川-3.1.2营销投入控制意识缺乏.183.2三只松鼠成本控制制度不完善.…193.2.1质检环节监管制度存在漏洞.…