现代零售企业趋向连锁经营，实现规模经营效益，要求有每一个商品的实时进销存信息，以满足公司整体物流管理和决策分析、责任分解、业绩考核、单品管理等综合管理需要。但商业原实行的售价金额核算是按实物保管人分大类进行商品核算，无法提供每一种商品的动态资料，只能到月 Modern retail enterprises tend to operate in chains and achieve economies of scale. Real-time inventory information of each commodity is required to meet the overall management needs of the Company’s overall logistics management and decision analysis, responsibility decomposition, performance evaluation and single product management. However, the commercial implementation of the original value of the amount of money is calculated according to the physical custodian sub-categories of commodity accounting, can not provide dynamic information of each commodity, only to the month