Research On The Business E-commerce Websites Cost Accounting

Enterprises need to establish e-commerce websites in the process of developing a new economy, the full application of enterprise e-commerce website allows businesses to get rare or even unavailable resources in the fierce competition ahead of the competitors and to create greater economic benefits.In the20centuries end, lots of business began to construct e-commerce websites all around the world, some of the traditional companies and venture capitalists have invested heavily in e-commerce activities, however, they lack of importance of its cost-benefit analysis before the implementation and promotion of enterprise e-commerce, some companies did not build e-commerce sites on the cost analysis.But until now cost accounting standards don’t exist, the current systematic costs research about e-commerce platform is too little,only from the macro to the cost structure and scope of e-commerce to make an explanation. This article is mainly based on the International Accounting Standards intangible assets-learn the theory and methods of site costs, research and development and operating costs of enterprise e-commerce platform to build a website cost accounting theory and methodology. Then applying theoretical methods to specific corporate site costing, making a comparison of different types and the websites from the research of enterprise e-commerce websites cost accounting index system, and using this index system and method to make an empirical analysis. The full text is divided into six chapters.The first part is the introduction, an overview of the research background, significance of this article.It also explores theories of e-commerce websites costs and research status at home and abroad, and put forward existing problems to conduct the research of full text.The second par is the overview of the relevant theories of e-commerce websites costs. Define the connotation and scope of e-commerce websites costs, as well as the types of e-commerce websites and its function.The third part is the reference on measurement method for e-commerce websites costs accounting. It is the introduction to some typical methods that measure the websites costs which provides a foundation below.The fourth part builds the index system of the measurement for e-commerce websites costs accounting. It introduces the principle, method and reasons. It combines Expert Consultation method and AHP to build e-commerce websites costs accounting indicators’ weight.The fifth part, the empirical research investigate the utilization of e-commerce sites Based on Chinese firm Mailyard, compare and evaluate of their costs of different types of sites. Finally, according to the results of calculations to predict the trend of business website costs.The sixth chapter is the conclusion. This chapter expounds the innovation points and deficiencies of the paper.