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1、摘要 自20世纪90年代中期以来，随着经济全球化的发展，大型超市如雨后春笋般出现在世界各地。大型超市规模大、商品数量繁多，自然地成本的核算也比较复杂，伴随着商品的成本出现的问题也诸多。想在市场竞争中取得优势并得到长远发展，大型超市就必须建立起适合于自身发展特点的成本内部控制体系，从而达到控制成本支出，提高经济效益的目的。 本文主要遵循了从提出问题、分析问题到解决问题的逻辑思维进行了探讨研究。首先，从内部控制制度的相关理论入手，重点总结了内部控制制度的概念及内容、重要性及作用；其次，从问题引申出大型超市的经营特点及成本构成；再次，针对大型超市商品成本
2、的构成找出成本内部控制现状，进行原因分析；最后，针对前面的现状及原因分析提出相对应的解决措施。希望通过对其的研究，能够有效地做到降低了大型超市的商品成本，最终实现经济利益最大化，为超市的长远发展奠定坚实的基础。 关键词：大型超市；商品；成本；成本内部控制；经济利益 ABSTRACT Since the mid-1990s, with the development of economic globalization, large supermarkets have sprung up around the world. Large superm
3、arkets, large-scale, the vast amount of commodities, naturally, cost accounting is more complex, along with also many of the problems of the cost of goods. Want to gain advantage in the market competition and the long-term development, large supermarkets must develop characterist
4、ics suitable for their own development costs of internal control system to achieve control costs, improve economic efficiency. This article is guided to ask questions, analyze problems discussed to solve the problem of logical thinking. First, starting from the internal control
5、 system theory, focused summary of the concept and content of the internal control system, the importance and role; Secondly, from the problems come out of the operating characteristics and cost structure of the large supermarkets; again, for the cost of a large supermarket goods
6、 constitutes find out the cost of internal control status, and cause analysis; Finally, the previous status quo and the reasons for the corresponding solutions. Through its research, to do so effectively reduce the cost of a large supermarket goods, and ultimately to achieve the
7、maximum economic benefits, to lay a solid foundation for long-term development of the supermarket. Keywords: Large Supermarkets;Goods;Costs;The Cost of Internal Control;Economic Benefits 目录1、内部控制制度的相关理论11.1内部控制制度的概念及内容 11.1.1企业内部控制的概念 11.1.2内部控制的内容 11.2内部控制制度的重要性
8、21.3内部控制制度的作用 32、大型超市的经营特点与成本构成32.1大型超市的
