目前,多数连锁经营企业均采用以下三种计价方法:一是进货成本加一定费用计价法;二是按进货成本加一定比例毛利率计价法;三是市场售价计价法和协议计价法。这三种商品计价法,对加盟连锁店和自愿连锁店来讲是比较适宜的。但对于直营连锁店,由于其同属一个投资主体,经营同类商品,实行进货价格、配送、管理、形象等方面的统一,总部对连锁店拥有所有权和经营权,统一核算、统负盈亏,且总部对直营连锁店的商品配送作商品内部移库处理,因此同一投资主体在经济利益一致的情况 At present, most of the chain enterprises adopt the following three valuation methods: one is the purchase cost plus a certain cost valuation method; the other is the purchase cost plus a certain percentage gross margin method; the other is the market price pricing method and the agreement pricing method. These three methods of valuation of goods, franchise chains and voluntary chains in terms of more appropriate. However, for direct sales chain stores, the headquarter owns and manages the chain stores uniformly because of its unification of the same type of goods, management of the same type of goods, purchase price, delivery, management and image. Direct chain stores for the goods within the warehouse for the transfer of goods, so the same investment in the case of the same economic interests