由于各种原因,我国批发商业成本管理虽然取得了不少成绩,但与工业成本管理相比,始终存在着一些差距,特别是随着社会主义市场经济的逐步建立和时外开放的进一步扩大,不少做法已大大落后于经济发展,如何提高商业成本管理水平是当前商业企业经营管理中迫切需要解决的一个课题,本文拟就此谈些看法。 Due to various reasons, although many achievements have been made in wholesale business cost management in China, there are always some gaps compared with industrial cost management, especially with the gradual establishment of the socialist market economy and the further expansion of opening up to the outside world. Many practices have lagged far behind economic development. How to raise the level of commercial cost management is an urgent issue that needs to be solved in the current management of commercial enterprises. This article intends to discuss some of these points.