摘要:至中国加入世贸组织后，大量的外资企业进入中国市场，为中国输入了新鲜的血液，带动了中国的经济发展。特别是家乐福、沃尔玛和麦德龙等八大国际知名零售商均在华抢占市场。同时这些企业为中国带来了不一样的管理经验，以及先进的技术等。

A公司（连锁零售超市）在重庆的发展不但要面临着这些国际知名零售公司的挤压，同时还受到来自本地零售企业的挑战。从这几年的运营中不难了解到制约着A公司的发展的最大因素是成本，在整个流程中货物出现了货物不同程度的损坏，这些损坏的货物是不能按正常的货物售卖，其成本会直接转加到正常的货物的成本上，影响销售的总数量，并削弱市场竞争力，最终使企业的利润下降。怎样降低并控制物流过程中的物损率，就成了A公司急需解决的问题之一。本文通过分析破损的类型以及原因，针对A公司的物流过程中的物损的原因，提出相应的措施。

关键字：成本  破损  物损率

ABSTRACT:After China's accession to the WTO, a large number of foreign enterprises to enter the Chinese market, for Chinese input fresh blood, and lead to the development of China's economy. In particular such as Carrefour group, Wal-Mart Stores and Metro etc. eight internationally renowned retailers have preempted the market in China. At the same time, enterprises bring different management experience, and advanced technology, etc.

The development of A company (retail supermarket chain) in Chongqing not only faced with the international well-known retail company's extrusion, also challenges from local retail enterprises at the same time. From this several years of operation it is not hard to understand to the biggest factor that restricts the development of A company's costs. In the whole process of the goods appeared different degree of damage to the goods, the damage to the goods cannot be according to the normal goods sale, its costs will be directly added to the normal to the cost of the goods, affects the total number of sales, and weaken the market competitiveness, finally make the enterprise profits down. How to reduce and control the material loss rate in the process of logistics, has become urgently needs to solve one of the problems A company. This article through the analysis of the types and reasons of breakage, in view of the cause of the material loss in the process of logistics of company A, corresponding measures are put forward.

Keywords: cost ; broken ;material loss rate