商场管理信息系统与商品核算方式的改革

（一）我国的商业正处在由传统商业向现代化商业转变的过程中 ,商业竞争日趋激烈 ,商家都意识到必须采用先进的信息技术加重自己在市场竞争中的砝码。因此 ,一些商场的财务部门正在逐步建立以前台ＰＯＳ系统、后台ＰＣ工作站为特征的商场管理信息系统。某百货公司是较早实行商场财务电算化单位之一 ,原先运用的是售价金额核算制的商品进销存核算管理系统。在计算机帐务处理系统中 ,“存货”仍以售价记帐 ,另需设置“进销差价”帐户以计算存货的实际成本。与传统的售价金额核算比较 ,仅仅是操作方式的不同。虽然从一定程度上实现了商场管理自…     

商贸企业征管难点及应对

商贸企业涉及的领域很广泛．主要从事商品零售或批发,包括各类综合性商场、超市,专业性商场、超市、专卖店（服装、化妆品、建材、医药、家电、电脑、手机等）,以及汽车、摩托车及其零配件销售、成品油、矿产品、农产品、燃料燃气、自来水电力销售等。因其不受经营方式、经营地点、经营范围、经营期限的限制．经营的商品涉及到人们日常生活的方方面面．且纳税人大部分为个体私营企业．加之纳税意识普遍比较淡薄．所以给税收管理带来了一定的难度．     

连锁超市存货盘点分析报告的要点提示

存货在商业零售企业中是指企业在日常活动中持有以备出售的商品，在连锁超市企业的资产中占了极大的比例，该比例一般约占流动资产的40％-60％，在部分超市甚至可达80％左右。对于一个年销售规模1个亿的超市来说，其自有存货约为600万元左右。因此，如何对存货进行有效的控制和管理是连锁超市资产管理的一大要素。     

抱了“西瓜”如何捡“芝麻”——超市促销员社会保险征缴难题

引厂进店、招商进场在各地商界中日渐流行,商场、超市将柜面出租给厂家,对其进行统一进、销、存管理,收取一定的管理费,销货款由商场、超市统一收缴,并由商场、超市统一销售凭证、纳税,统一受理解决消费者投诉并承担责任。目前,湖北省武汉市各大     

刷卡成时尚环境需改善

银行卡消费渐流行用卡仍会卡壳 在熙熙攘攘的西单大街,记者随机采访了一些商场收银员.在一些大型的百货商场内,收银员们普遍反映使用银行卡和使用现金购买商品的人数大致差不多,尤其在大宗商品及价值较昂贵商品的交易中,使用银行卡的情况比较多,而一些小额商品的消费,使用现金的情况比较多.在一些小型的商场或超市里,我们也听到不同的声音.一家超市值班经理告诉记者,在该超市内的结算中使用现金的情况远远比使用信用卡的情况多,一般超市中大部分的收银处都是现金结算,而只有一到两个通道可以使用信用卡.具体情况如下:     

大型商业超市分店投资战略管理研究

近年来,大型商业超市逐渐成为人们日常生活消费的主要途径,连锁超市的兴起则对零售业的经营方式进行了重新定义。越来越多的经营实体开始考虑通过正规连锁、特许经营等方式进行对商业超市分店的投资,希望通过借助大型商业超市企业的标准化管理模式,建立较为科学和集约型的物流体系,从而实现价值的快速积累。本文通过对超市分店投资战略的现状分析,摒除相关的投资弊端,探索新的管理理念,以期对超市连锁经营投资管理有所助益。     

“超市热”背后的税收漏洞不容忽视

短短几年之间,各地街头巷尾象春竹抱笋一样,出现了一家又一家超市。超市以其低廉的价格和门类齐全、花色多样、质量优良的商品抓住了大批消费者的心,购买者自然是趋之若鹜。在超市对传统商业形成巨大冲击的同时,县级商业购销两旺,市场营销出现异常繁荣的景象。在看到超市热的同时,必须清醒地认识到其在税收征管上存在的较大隐忧。由于目前市场机制尚不健全,在超市趋热、市场活跃、经济繁荣的背后,社会商品零售额大增,而税收收入却增长迟缓,甚至不增反降的现象值得深思。     

论加强企业应收账款的管理

应收账款是指企业在正常的经营过程中,因销售商品、产品或提供劳务等业务而形成的债权,它是伴随着商业信用的产生而产生的。应收账款管理是一种营运资金的管理,良好的应收账款管理可以加速企业资金周转,降低企业资金成本。     

论加强企业应收账款的管理

<正>应收账款是指企业在正常的经营过程中,因销售商品、产品或提供劳务等业务而形成的债权,它是伴随着商业信用的产生而产生的。应收账款管理是一种营运资金的管理,良好的应收账款管理可以加速企业资金周转,降低企业资金成本。     

保险行业应用CRM系统的瓶颈

在"以客户为中心"的商业运营模式中,客户关系管理成为保险业务经营的核心,并借助应用专门的CRM系统加以实现.CRM系统可以为保险公司带来销售的促进、服务的提升,并推动其不断完善内部管理体系,向先进的经营模式进行战略转型.本文主要论述了保险业CRM系统的必要性和作用,以及目前国内保险行业在实施CRM系统方面遇到的瓶颈,并提出针对性的建议,以促进保险业务的快速发展.     

基于流程视角的应收账款管理体系构建

随着我国经济持续发展和市场经济体制的完善,商品经济已经从卖方市场转向买方市场。买方市场的突出特点是大量的“信用销售”取代“货币销售”,企业的应收账款数额迅速增加。然而,我国的信用环境并没有跟上社会经济的发展,导致企业陷入“不赊销等死,赊销找死”的两难境地。针对当前状况,应从管理流程的视角重新构建企业应收账款管理体系,为加快企业经营运转,促进企业的高效成长提供重要的理论依据。     

Optimal commodity asset allocation with a coherent market risk modeling

This paper fills a fundamental gap in commodity price risk management and optimal portfolio selection literatures by contributing a thorough reflection on trading risk modeling with a dynamic asset allocation process and under the supposition of illiquid and adverse market settings. This paper analyzes, from a portfolio managers' perspective, the performance of liquidity adjusted risk modeling in obtaining efficient and coherent investable commodity portfolios under normal and adverse market conditions. As such, the author argues that liquidity risk associated with the uncertainty of liquidating multiple commodity assets over given holding periods is a key factor in formalizing and measuring overall trading risk and is thus an important component to model, particularly in the wake of the repercussions of the recent 2008 financial crisis. To this end, this article proposes a practical technique for the quantification of liquidity trading risk for large portfolios that consist of multiple commodity assets and whereby the holding periods are adjusted according to the specific needs of each trading portfolio. Specifically, the paper proposes a robust technique to commodity optimal portfolio selection, in a liquidity-adjusted value-at-risk (L-VaR) framework, and particularly from the perspective of large portfolios that have both long and short positions or portfolios that consist of merely pure long trading positions. Moreover, in this paper, the author develops a portfolio selection model and an optimization-algorithm which allocates commodity assets by minimizing the L-VaR subject to applying credible operational and financial constraints based on fundamental asset management considerations. The empirical optimization results indicate that this alternate L-VaR technique can be regarded as a robust portfolio management tool and can have many uses and applications in real-world asset management practices and predominantly for fund managers with large commodity portfolios.     

Price concessions,time on the market,and the actual sale price of homes

This article examines the relationships between listing price concessions, time on the market, and the actual sale price of homes. The principal hypothesis that significant listing price concessions, usually the result of overpricing, can lead to real discounts on the final sale price is proven by our empirical results. We also found that the longer the time on the market, the higher the sale price, ceteris paribus. This finding is consistent with the theory that the longer a property remains on the market, the higher the probability is that a relatively superior selling price can be realized.     

一元店跑赢经济危机

打折店和一元店是日常生活中必不可少的商业组成部分,可最近几个月来,爱上它们的不仅是那些讲求实惠的家庭主妇们,投资者们也纷纷对它们动了心。     

CAP Forum on E‐Business: E‐Commerce and Tax Planning: Canadian Experiences*

This paper explores the deployment of e‐commerce by Canadian firms in the global marketplace, with an emphasis on the implications of e‐commerce for tax planning. The business press and various government task forces have discussed challenges raised by e‐commerce for traditional “source‐based” tax systems; however, these discussions have presented little evidence of firms' reliance on e‐commerce for tax‐planning purposes. Similarly, academic research has seldom examined whether firms' decisions to implement e‐commerce are by tax‐planning considerations. It is thus largely unknown whether firms actively consider taxation issues when evaluating e‐commerce, how the factors that have been identified as influencing decisions to implement e‐commerce systems are balanced against tax‐planning considerations, and what barriers might exist in practice to using e‐commerce for tax planning. We choose a qualitative interview‐based approach to explore these issues. Our findings suggest that tax planning is not considered by most of our respondent companies in their decisions to deploy e‐commerce. The companies we interviewed tended to implement e‐commerce over several years, starting with back‐office technologies like enterprise resource planning (ERP) systems. Accordingly, the ability to perform online sales transactions, which is a key component of using e‐commerce for tax planning, often was not yet in place. One implication of these results is that if concerns over tax revenue losses are realistic, tax policymakers may have some time to refine tax legislation to address the challenges raised by e‐commerce.     

Evidences for a structural change in the oil market before a financial crisis: The flat horizon effect

There are growing evidences that the commodity bubble in the 2000s had a major impact in the 2007–08 financial crisis. A salient feature of this commodity bubble was the dramatic increasing in the correlation of indexed commodities with oil price following the financialisation of the oil market. In this paper we suggest that, besides the growing demand from emerging economies and the following inflow of money from speculative traders, the introduction of the electronic platform could have had an important and underestimated effect on the oil market. Our analysis of the spot and futures oil prices at the NYMEX based on the Generalized Hurst Exponent confirms that the period 2004–2007 is pivotal in the oil market and corroborates the hypothesis that a structural change occurred in both markets. The evident decrease in multifractality suggests a flattening of the time horizon in financial oil markets and the coexistence of long-termism and short-termism. This structural change could partially explain the observed increase of correlations between commodities and oil price.     

第三方支付的基金营销渠道分析

我国基金销售各渠道间发展不平衡,银行渠道垄断特征显著,渠道成本高,客户体验不佳,不利于基金行业发展。第三方支付作为基金交易的资金流转方式,是一种便捷的支付工具,通过第三方支付进行基金申购或交易存在市场发展空间。本文顺应政府对行业监管的需要,结合实践介绍第三方支付企业与基金管理公司的合作模式,提出引入第三方支付平台作为基金销售渠道,通过电子商务的形式完善基金的多元化销售模式。     

The Short Sale Stigma

Despite a recent upturn, housing prices remain in flux in most cities nationwide. Lenders are still left dealing with a glut of distressed properties. They can choose to foreclose on the property or allow the owner/mortgagor to attempt to sell the property for less than the outstanding balance of the mortgage in a short sale agreement. The best way to clear the market of distressed properties is an important policy question. This is the first study to examine not only the price and time on market effect of being a short sale but also whether the short sale process itself creates a market stigma.     

大宗商品市场与股市、债市的互动关系初探

股票、债券与大宗商品市场之间存在着一定的互动次序：债券领先于股票,股票领先于商品,这样的顺序得益于金融市场本身的经济晴雨表功能。本文通过协整、向量误差修正模型和格兰杰因果等时间序列方法,找出其中的互动脉络,探讨如何运用这种关系进行资产配置。     

库存控制在超市管理中的应用(英文)

超市和便利店的经营模式是常用的零售企业。为方便起见,我们选择超市作为研究对象,研究在超市管理库存应用程序的发明者,控制理论。为了保证正常的经营活动,超市需要一定的库存。因此,库存管理,成为超市配送中心的一个至关重要的问题。和合理的库存,确保供应和需求的超市管理。以加快资本的考虑,减少资本占用的库存,尽一切努力,以保持库存形式之间关系的合理比例,从而进一步使库存最小的成本。然而,所有的货物存储的库存策略需要大量的时间和金钱,这显然是不实际的经济建议。研究财务管理上,选择几个典型的文章,为居民的日常使用上正在工作的存储解决方案的代表。在此只对几种特殊商品库存管理,5月,根据ABC控制理论的文章,各种商品的分类,利用库存的各种存货策略。