摘要 自 20 世纪 90 年代中期以来，随着经济全球化的进展，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进展，大型超市就必须建立起适合于自身进展特点的成本部控制体系，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讨论。首先，从部控制制度的相关理论入手，重点总结了部控制制度的概念与容、重要性与作用；其次，从问题引申出大型超市的经营特点与成本构成；再次，针对大型超市商品成本的构成找出成本部控制现状，进行原因分析；最后，针对前面的现状与原因分析提出相对应的解决措施。希望通过对其的讨论，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，为超市的长远进展奠定坚实的基础。 关键词：大型超市；商品；成本；成本部控制；经济利益 ABSTRACT Since the mid-1990s, with the development of economic globalization, large supermarkets have sprung up around the world. Large supermarkets, 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 characteristics 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 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 constitutes find out the cost of internal control s...
