2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28
Kev lag luam ib txwm yog cov khoom tseem ceeb tshaj plaws hauv lub neej ntawm txhua haiv neeg. Txawm tias nyob rau hauv ancient sij hawm, cov teb chaws uas txhawb txoj kev loj hlob ntawm kev muag khoom nyob rau hauv lawv lub teb chaws tsis tau tsuas yog ntxiv dag zog rau lawv lub hwj chim, tab sis kuj tsim ib tug general we alth ntawm tag nrho cov pej xeem yam tsis muaj kev zam. Thawj qhov kev lag luam yog los pauv cov nyiaj seem ntawm lawv cov khoom, ntawm qhov tam sim no tsis muaj cov qauv, yog li txhua yam tsuas yog tshwm sim hauv tib tus nqi. Maj mam, qhov kev xav tau ntawm ib tus neeg los ua lub tswv yim tseem ceeb ntawm kev sib raug zoo li no. Nyob rau hauv lub ntiaj teb niaj hnub no, cov khw muag khoom thiab cov lag luam wholesale tau tshwm sim, uas tau tsom tsis yog rau ntau tus neeg yuav khoom, tab sis kuj yog cov yam ntxwv tshwj xeeb ntawm hom kev lag luam.
Ntawm thiab ua haujlwm ntawm wholesalers
Kev sib raug zoo no suav nrog kev muag khoom ntau. Cov ntim ntawm hom no tau txais rau tom ntejkev muag khoom lossis kev tshaj lij siv hauv kev lag luam. Hauv lwm lo lus, wholesalers yog intermediaries ntawm manufacturers thiab khw muag khoom. Ntawm lawv cov nuj nqis, qhov ua tau zoo ntawm tag nrho cov txheej txheem ua lag luam tau ua tiav. Kev lag luam wholesale kev lag luam muaj txiaj ntsig ntau dua vim muaj kev lag luam thiab kev lag luam sib cuag ntau dua. Cov khoom yuav los ntawm cov lag luam no yog siv los muag lossis ua lag luam xav tau.
Functions:
- muag thiab nws qhov kev txhawb siab;
- kev yuav khoom thiab tsim cov khoom lag luam;
- tsoo cov khoom loj rau hauv me me;
- warehousing;
- tag nrho lossis ib nrab kev thauj mus los;
- risk noj;
- muab cov ntaub ntawv ntsig txog kev lag luam;
- kev tswj hwm thiab kev pab tswv yim.
Yam cuam tshuam rau kev txhim kho kev lag luam wholesale:
- kev loj hlob hauv kev tsim khoom loj;
- nce ntau ntxiv rau yav tom ntej;
- kev loj hlob ntawm tus lej ntawm cov kauj ruam nruab nrab ua ntej tus neeg siv khoom kawg.
Dab tsi
Khw muag khoom thiab lag luam wholesale muaj qee yam nta:
- thaum muag khoom loj, qhov chaw ntawm lub khw tsis muaj teeb meem tiag;
- ua haujlwm tsuas yog nrog cov neeg tshaj lij;
- ntau ntau ntawm kev hloov pauv;
- thaj chaw lag luam loj;
- tus muag khoom tsuas yog them nyiaj tsis muaj nyiaj;
- sib txawv ntawm txoj cai se.
tuam txhab cais
Lag luam wholesale yog cov hauv qab no:
- Lag luam wholesale-cov tub lag luam yog cov lag luam ywj pheej uas ib txwm muaj tag nrho cov tswv cuab ntawm cov khoom lawv muag. Lawv tuaj yeem ua tiav ob lub voj voog kev pabcuam, uas suav nrog kev khaws cia, them nyiaj los ntawm kev xa khoom thiab xa khoom, thiab ib qho txwv, yuav tsum tau them nyiaj tam sim rau cov khoom thiab tsis muab rau kev xa khoom.
- Tus neeg ua haujlwm thiab tus neeg sawv cev. Cov tuam txhab zoo li no, hauv kev txiav txim siab, tus neeg nruab nrab hauv cov txheej txheem ntawm kev yuav thiab muag, leej twg tau txais qee yam nyiaj rau lawv cov kev pabcuam thiab tsis ris lub luag haujlwm rau cov khoom.
- Cov ceg muag muag thiab cov chaw tsim khoom lag luam yog ib hom kev lag luam tseem ceeb, lawv ua haujlwm ncaj qha nrog tus neeg yuav khoom thiab yog cov neeg sawv cev ntawm cov chaw tsim khoom tshwj xeeb.
- Ntau yam tshwj xeeb wholesalers. Muaj nyob rau hauv qee qhov kev lag luam, sau cov khoom lag luam los ntawm cov tub lag luam me hauv ntau qhov ntau thiab muag rau cov lag luam loj.
YYuav Muag Khoom Muag Khoom
Kev xaiv ntawm tus as khauj nyob ntawm hom kev ua haujlwm ntawm lub tuam txhab. Cov nram qab no yog siv nyob rau hauv daim ntawv qhia nyiaj: 41 - "Cov khoom" thiab 45 - "Cov khoom xa tuaj". Tus account 41 yog xav tau los tswj cov ntaub ntawv ntawm qhov muaj thiab txav ntawm cov khoom lag luam, tsis hais seb lawv yuav tau li cas. Kev suav nyiaj siv qhov chaw ntawm tus nqi tiag tiag, uas yog, cov nqi ntawm lub tuam txhab rau nws qhov tau txais yam tsis muaj se. 45 tus account yog siv los sau cov kev txav ntawm cov khoom xa tuaj, kev muag khoom. Tsis tas li ntawd, cov khoom tiav raug coj mus rau hauv tus account ntawm no, uasmuab los ntawm commission. Tus nqi ntawm cov khoom yog xam los ntawm cov nqi tsim khoom thiab cov nqi xa khoom.
Muaj cov hom kev lag luam wholesale:
- muag ntawm Tshuag;
- muag hauv kev thauj mus los.
Raws li txoj cai lij choj, cov nyiaj tau los ntawm cov khoom muag tau muab tso rau hauv chav saib xyuas nyiaj txiag thaum lub sijhawm xa khoom. Cias muab, tam sim ntawd tom qab cov khoom xa tuaj tiag tiag, tus accountant qhia txog qhov kev ua haujlwm no hauv kev suav nyiaj, txawm tias cov nyiaj them tsis tau dhau los. Cov nyiaj tau los yog cov nyiaj tau txais rau cov khoom, hauv kev suav nws zoo li qhov no - Dt 62 / Kt 90.1 "Cov Nyiaj Tau Los". Kev ua haujlwm tom ntej yog kev xav txog se.
Tus xav tau tshaj plaws suav sau npe
Cov hauv qab no yog siv rau kev suav nyiaj:
- accounting rau cov khoom tuaj - Dt 41 / Kt 60 /;
- reflection of VAT - Dt 19.3 / Kt 60;
- txo nqi rau tus neeg xa khoom - Dt 60 / Kt 50, 51;
- them ua ntej rau tus xa khoom - Dt 60 / Kt 50, 51.
Ntau hom kev lag luam wholesale tsis cuam tshuam rau cov hauv paus ntawm kev suav nyiaj.
Retail
hom kev sib raug zoo no yog kev muag khoom rau cov neeg siv khoom kawg rau lawv tus kheej xav tau yam tsis tas yuav rov muag dua. Ib qho tseem ceeb ntawm tus cwj pwm yog daim ntawv sau nyiaj ntsuab thiab daim tshev. Lub khw muag khoom yuav tsum ua kom tau raws li cov txheej txheem:
- muag khoom;
- tus naj npawb ntawm cov khoom npe;
- qib kev pabcuam;
- technologyQhov chaw tso khoom.
Lub hauv paus tseem ceeb ntawm kev lag luam no yog cov paj laum - qhov sib txawv ntawm tus nqi yuav thiab tus nqi muag, nws yog cov paj uas yog cov nyiaj tau los tseem ceeb. Lub hom phiaj tseem ceeb ntawm cov khw muag khoom yog muab qhov yooj yim tshaj plaws thaum muab cov khoom rau cov neeg siv khoom, tsis hais tus kheej muaj peev xwm. Muaj cov khw muag khoom hauv qab no:
- by assortment dav;
- by tus nqi;
- ntawm kev pabcuam.
Cov hom kev lag luam saum toj no tuaj yeem ua ke thiab tsim cov kev taw qhia tshiab, xws li kev lag luam wholesale thiab muag khoom. Nws yog ib qho kev sib xyaw ntawm kev sib raug zoo uas feem ntau yog ua los ntawm kev lag luam hauv tsev lossis cov neeg xa khoom. Nrog rau hom kev sib raug zoo no, kev lag luam wholesale cov khoom me me thiab nruab nrab tshwm sim, lawv tau nqa los ntawm lub tsev khaws khoom ntawm qhov hluav taws xob.
Retailers
Lub ntsiab tseem ceeb rau kev faib cov lag luam yog:
- khoom assortment;
- nqe theem;
- kev tsom xam ntawm kev lag luam network;
- daim ntawv tswv cuab;
- qib kev pabcuam;
- kev pabcuam.
kev lag luam ntau tshaj
Nyob hauv khw muag khoom, txhua lub lag luam muaj nyob rau ib pab pawg tshwj xeeb:
- Cov khw tshwj xeeb - nqa tawm kev lag luam hauv ib pawg ntawm cov khoom. Lawv lub luag haujlwm tseem ceeb yog kom ua tiav cov kev xav tau ntawm qee lub hom phiajkev lag luam. Tsis muaj lwm yam khoom ntawm lawv lub txee.
- Cov khw muag khoom yog cov lag luam loj uas muag ntau yam khoom sib txawv. Ntawm no, txhua pab pawg tau muab faib ua ib chav haujlwm cais, uas yog lub khw muag khoom tshwj xeeb. Hauv cov chaw zoo li no tsis muaj kev pabcuam tus kheej, muaj tus muag khoom thiab lub txee yuav tsum tau ua.
- Supermarkets - tau koom nrog ua kom tau raws li qhov xav tau ntawm cov neeg yuav khoom hauv cov khoom noj. Qhov peculiarity yog tias muaj kev pabcuam tus kheej, tus nqi qis thiab muag khoom loj.
- Supermarkets - lub xub ntiag ntawm thaj chaw lag luam loj thiab ntau yam ntawm ntau yam khoom, tus nqi qis tshaj ntawm cov neeg ua haujlwm muag khoom. Nws muaj ob qhov kev pabcuam tus kheej thiab kev pabcuam tag nrho. Kev suav tshwm sim tom qab ua txhua qhov kev yuav khoom thaum tawm hauv lub khw.
- Hypermarkets - thaj chaw muag khoom loj heev, cov khoom lag luam yog sawv cev los ntawm ntau lub npe khoom sib txawv. Cov ntsiab cai tseem ceeb yog: tus nqi qis, ncua sij hawm qhib, chaw nres tsheb loj, kev pabcuam tus kheej. Hauv cov khw muag khoom zoo li no, koj tuaj yeem tsis tsuas yog yuav khoom noj rau lub sijhawm ntev, tab sis kuj yuav cov khoom lag luam uas koom nrog lwm pab pawg.
- Cov khw muag khoom yooj yim yog qhov me me thiab cov khoom lag luam tsawg tsawg ntawm qee yam khoom. Lawv nyob ze rau cov neeg siv khoom thiab tsuas yog muab cov khoom nrov uas muag los ntawm lub txee. Cov no suav hais tias yog cov khw me me nyobnyob rau hauv cov tsev nyob los yog ze rau lawv.
Cov khw muag khoom thiab cov khw muag khoom muaj lawv tus kheej cov ntsiab lus muag tshwj xeeb uas ua tau raws li cov qauv.
Cov ntaub ntawv tsis yog kev muag khoom
Yav dhau los, kev yuav khoom tsuas yog ua hauv qee qhov chaw. Ua li no, koj yuav tsum tau mus xyuas lub khw, xaiv ib yam khoom thiab tam sim ntawd tso nyiaj rau nws. Daim ntawv no yeej ib txwm muaj qhov tsis zoo: ntau lub sijhawm, tsis muaj cov khoom tsim nyog, thiab lwm yam. Niaj hnub no, lwm hom kev lag luam tau tshwm sim uas zoo rau cov khoom lag luam nrog kev hloov pauv me me:
- Kev txiav txim hauv xov tooj - koj cov xaj tau sau hauv xov tooj, tom qab ntawd koj tau txais kev xa mus rau qhov chaw nyob hauv lub sijhawm yooj yim.
- Vending machines - muab kev muag khoom tus kheej 24/7.
- txo nqi xaj kev pabcuam - pab txhawb qee pawg neeg ntawm cov neeg yuav khoom nrog luv nqi.
- Peddling muag - thaum cov neeg muag khoom tuaj rau koj lub tsev.
Khw muag khoom thiab lag luam wholesale muaj ntau qhov sib txawv, tab sis ua ke lawv tsim kev lag luam ntawm txhua lub nroog thiab txawm lub xeev.
Pom zoo:
Lub khw muag khoom noj khoom haus npaj ua lag luam nrog suav. Yuav ua li cas qhib lub khw muag khoom noj: cov lus qhia ib kauj ruam
Ib lub tswv yim ua lag luam nrov tshaj plaws hauv peb lub teb chaws yog qhib lub khw muag khoom noj. Ntawm ib sab, txhua yam yog yooj yim heev thiab banal. Xws li cov kev taw qhia tsis yog tshiab thiab tsis tuaj yeem muab piv nrog cov kev tsim kho tshiab tshaj plaws hauv daim ntawv ntawm cov hnub ci vaj huam sib luag, thiab lwm yam. Tab sis, txawm li cas los xij, xws li lub tswv yim kev lag luam yog ib qho kev ntseeg siab tshaj plaws, nrog rau kev pheej hmoo tsawg ntawm kev poob peev
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