随着沃尔玛在中国内地市场的迅速扩张,越来越多的人把眼光聚焦于沃尔玛成功的秘诀,其中,高效的物流管理以及严格的采购成本控制是沃尔玛成本管理的两大法宝。对于商业零售企业来说,成本在一定程度上决定了企业的命运,那么,商业零售企业该如何立足实际,挤出经营中的水分,达到降本增效的目标呢?在这方面,作为世界500强企业的沃尔玛的成本管理方法颇具借鉴意义。对于商业零售企业,采购活动的发生必然存在物流成本。在美国3大零售企业中,沃尔玛的商品物流成本占销售额的比例只有1.3%,凯马特为8.75%,西尔斯为5%。 With the rapid expansion of Wal-Mart in the mainland China market, more and more people are focusing on the secret of Wal-Mart’s success. Among them, efficient logistics management and strict procurement cost control are the two magic weapons of Wal-Mart cost management. For commercial retail enterprises, the cost to a certain extent determines the fate of the enterprise, then, how commercial retail enterprises based on reality, out of the operating water, achieve the goal of reducing costs and increasing efficiency? In this regard, as the world Wal-Mart 500 companies cost management methods quite a lesson. For commercial retail enterprises, there is an inevitable logistics cost for the purchasing activities. Among the three major U.S. retailers, Wal-Mart’s logistics costs account for only 1.3% of sales, Kmart 8.75% and Sears 5%.