With the increasingly fierce competition of domestic chain retail enterprises, the requirements for their management level are getting higher and higher, especially the wide application of computer intelligent management technology in retail industry, which has promoted the gradual change of commodity management of chain retail enterprises in China from extensive to refined. Take the chain enterprises that have emerged in recent years as an example, the focus of commodity management in their stores has shifted to the variety management of commodities, and the focus of commodity management in their distribution centers has shifted to the inventory management of commodities. Due to the application of POS system and MIS system in chain enterprises, the variety management of stores can be refined into single item management and inventory management in distribution centers. Enterprise decision makers can get real-time, objective and comprehensive decision support from single product management. Therefore, the control and management of single products has become the focus of attention of circulation enterprises, especially chain enterprises. When it comes to single product management, we must first understand the definition of single product, that is, the types of goods that contain specific natural and social attributes. For a commodity, when its brand, model, configuration, grade, color, packaging capacity, unit, production date, shelf life, use, price, origin and other attributes are different from other commodities, it can be called a single product. In chain retail stores, a single item is sometimes called SKU (Chinese translation is the minimum inventory unit, English is the stock keeping unit, which is defined as the minimum available unit to maintain inventory control. For example, SKUs in textiles usually represent specifications, colors and styles). Of course, the concept of single product is different from the traditional concept of "variety", and the concept of single product can distinguish different attributes of different commodities, thus providing great convenience for the development of commodity procurement, sales, logistics management, financial management, POS system and m is system. For example, Coca-Cola sold separately is a single SKU, while Coca-Cola sold in bundles is a single commodity. These two projects are different in inventory management and sales. Traditionally, Coca-Cola canned by variety is a variety, regardless of its sales model. This also shows that single product management is more helpful for enterprises to control the management of inventory goods. Single product management refers to the unified management of single product allocation, procurement, sales, logistics management, financial management, information management and other activities by circulation enterprises according to the marketing objectives of enterprises, that is, the management of various activities of each single product, not only the quantity but also the amount of single products, and the purchase price and circulation cost of single products. What is particularly noteworthy here is that at present, many enterprises in China only manage the quantity, amount and purchase price of single items, but not the circulation cost of single items, or manage the circulation cost by categories instead of single items, or simply settle the circulation cost of a batch of goods after the goods are sold. As for the circulation cost of a single product, no one can say clearly. This practice is far from the requirements of single product management. Because the logistics cost of goods accounts for 10% ~ 40% of the circulation cost of goods, saving logistics cost should be the main goal of single product management. Logistics costs mainly include: transportation (including distribution) costs, inventory costs (referring to the interest of commodities in the backlog of working capital), warehousing costs (including warehousing, warehousing and warehousing operations), loading and unloading costs, commodity processing costs, logistics information processing costs, commodity damage costs, and customer return processing costs. These expenses can be clearly identified and calculated separately, and the specific amount can be obtained from the financial department. Single product management should be based on single products. Single product management requires specific subdivision and quantification of all aspects of commodity circulation in order to achieve the method of controlling inventory and managing commodities. Therefore, item management is not so much a management method as a management concept and principle that runs through all commodity management activities. So, why manage single items? Single item management is relative to the traditional cabinet management and commodity classification management. The benefits of implementing single product management mainly include: it is convenient for managers to grasp the sales performance details of each single product store accurately, comprehensively and in real time, and provide support for scientific decision-making; It is convenient to implement key management of single products with top sales performance; It is convenient to adjust the single product structure and commodity configuration table according to real-time and accurate store sales information; It is convenient to predict the changing trend of commodity sales in the later period according to the early sales information, organize the supply of goods as soon as possible, develop and purchase goods that are valuable to customers, and reduce the risk of out of stock; It is convenient to compress inventory, eliminate unsalable goods, improve the degree of inventory guarantee and accelerate the turnover rate of commodity inventory; According to the logistics cost information in single product sales, it is convenient to optimize logistics operation and reduce the logistics cost of single product. The necessary condition for chain retail enterprises to implement single product management is to establish POS system and MIS system. On this basis, the main work of continuous item management is the process of sorting out commodity information. Its main purpose is to determine and standardize the single item information items suitable for all stores and prepare for the establishment of data warehouse. Among these information, one is unchangeable or rarely changed. The key to manage these information is to accurately classify these information items to ensure consistency and comparability. Another kind of information is variable, comprehensive and needs to be decomposed into individual items, that is, cost information, mainly logistics cost information. Different goods have different volume, weight and logistics requirements, so they have different logistics characteristics, which will lead to different logistics costs. Individual products with different logistics costs naturally make different contributions to enterprise profits. Therefore, the logistics cost information of a single product plays a strong supporting role in the determination of the commodity distribution table of chain retail enterprises, as well as the business decisions of commodity procurement, sales, cost accounting, logistics management and other links. The logistics cost information of a single product mainly includes: transportation cost, storage cost, loading and unloading cost, packaging cost, processing cost, damaged return cost and so on. These cost data can be obtained from the financial department and the corresponding computer department, but they are not ready-made. It is necessary to find out the relevant total cost data, and then allocate it accurately (by no means evenly) to all related items, and account the logistics cost to the items, which is the key to item management. When compiling single item codes, we should make product codes contain single item attributes as much as possible. However, due to the limitation of code length, there are many attributes of a single item, and one code cannot reflect everything. Therefore, we should fully reflect the attributes of individual items by establishing the database of individual attributes. The database to be established consists of two parts. One is to store the single data scanned and entered by the front-end POS system when customers pay, and its data structure mainly includes the following fields: commodity code, transaction date, transaction time, commodity name, quantity, unit, sales price, amount, return, department, salesperson, etc. This is an essential database for any POS system; There is also a very important database which is ignored by most MIS systems. This database is the logistics cost data of a single product. This database is mainly used to calculate the logistics cost of all items. Its data structure mainly includes the following fields: commodity code, commodity name, today's sales quantity, inventory quantity, storage location, unit, purchase price, sales price, purchase date, transportation cost, inventory cost, storage cost, handling cost, packaging cost and processing cost. It is troublesome to update the single item logistics cost database in MIS system, so the financial department needs to extract the required logistics cost data from the logistics cost database when dealing with the logistics cost related to the single item logistics cost accounting reimbursed by business personnel. Allocate the cost of each logistics activity of each batch of goods to each single product, so that the total logistics cost of any single product can be calculated. It should be noted that cost allocation is based on the actual cost of a single product. If logistics costs occur, they will be allocated, and if they do not, they cannot be allocated, so they are not evenly allocated. Updating the logistics cost database with the allocated cost data every day can provide very useful data for decision-making, so the calculation and allocation process of logistics cost is very important. After completing the above work, we can carry out the following corresponding management work. First, single product profit ranking: With the above two databases, we can initially calculate the profit of each single product after deducting the main logistics cost and purchase price. Of course, some costs such as management fees, depreciation fees, taxes, etc. , shared equally by individual items, not considered here, these costs have little impact on individual profitability. The calculation formula of profitability is: single product profit = single product sales price-purchase price transportation cost-inventory cost-storage cost-unloading cost-packaging cost-processing cost-damaged return cost. All the goods sold on that day will be queued according to the calculated profit. This result can tell managers what kind of goods are the most profitable, what kind of logistics cost should be reduced to maximize the profit of a single product, and so on. This is the most valuable decision support information. Second, the sales ranking of single products. This is the work that most enterprises dealing in single products are doing at present, that is, counting the daily sales of each single product. The size of sales volume is very important information, which is indispensable for single product management, but it is obviously not comprehensive to measure this indicator only, because a single product sells well and sells a lot, which does not mean that it has a certain high profit, because a batch of goods are sold out, broken, stolen, disposed of or even disposed of, and their logistics costs are very different. Selling more is not the goal of the enterprise, but making more profits is the goal of the enterprise. Without considering the logistics cost, how can we know whether the net profit of goods is high or low? -Implement key management. One of the goals of item management is to find key items and manage them. We should focus on purchasing, focusing on sales and focusing on controlling their logistics costs. Of course, some items with small profits but large sales volume should also be the focus of management. Projects that are neither profitable nor marketable should be dealt with as soon as possible. Category management is not an end, but a process of continuous improvement. At the beginning of category management, no specific way can be proved to be successful, and there is no perfect end point. All category management can achieve ideal results, and the whole management process runs automatically as required.

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