关键字：成本 破损 物损率
ABSTRACT:After China's accession to the WTO, a large number of foreign enterprises to enter the Chinese market, for Chinese input fresh blood, and lead to the development of China's economy. In particular such as Carrefour group, Wal-Mart Stores and Metro etc. eight internationally renowned retailers have preempted the market in China. At the same time, enterprises bring different management experience, and advanced technology, etc.
The development of A company (retail supermarket chain) in Chongqing not only faced with the international well-known retail company's extrusion, also challenges from local retail enterprises at the same time. From this several years of operation it is not hard to understand to the biggest factor that restricts the development of A company's costs. In the whole process of the goods appeared different degree of damage to the goods, the damage to the goods cannot be according to the normal goods sale, its costs will be directly added to the normal to the cost of the goods, affects the total number of sales, and weaken the market competitiveness, finally make the enterprise profits down. How to reduce and control the material loss rate in the process of logistics, has become urgently needs to solve one of the problems A company. This article through the analysis of the types and reasons of breakage, in view of the cause of the material loss in the process of logistics of company A, corresponding measures are put forward.
Keywords: cost ; broken ;material loss rate...