改进商品核算制度、培养核心竞争优势

核心竞争力是每一个企业的致胜之基，现代流通业已步入供应链竞争时代，商品核算信息的质量对零售企业提升供应链水平具有决定性作用。运用现代信息技术，实施商品核算制度的创新，是现代零售业培植核心竞争优势的重要内容。本围绕品类核算这一新型商品核算技术及其对提升零售业供应链竞争水平的影响展开讨论，提出现代零售企业应当建立以商品“品类”为具体对象，以适应消费需求导向的商品经营需要，围绕基于商品品类所产生的经营信息进行核算和管理，引进作业成本原理，对品类在采购、配送、销售等经营过程进行实时监控，以提升零售企业的信息化水平，培养核心竞争力。

Improving the Accounting System to Foster the Core Competence

A new form of accounting, category accounting, and its effect on the boost of the supply chain competence are dealt with. It is held that the modern retailing business should set up a category-specific pattern to meet the needs the customer-oriented marketing. Accounting and management should be carried out under the guidance of the information based on the commodity categories, performance cost principle should be introduced, and real-time supervision on the procurement distribution and marketing of categories should be implemented. All are aimed to promote the retailing business and foster the core competence.