The Study On The Transaction Cost Of China’s B2C E-Commerce Enterprise

From the of transaction costs, the model of retail e-commerce business is a new trading patterns. Compared to traditional retail, it has great advantage that such transactions can reduce transaction costs. However, under the hot discuss of the field of investment and theory while B2 C e-commerce industry’s current situation is that most companies have not yet profitable. Therefore, this article from the perspective of transaction costs to explain the reason for B2 C e-commerce and proposed approach B2 C e-commerce business transaction cost control to failed to achieve profitability.In this paper, defined transaction costs B2 C e-commerce businesses from accounting perspective. Analyzed the transaction cost advantages and disadvantages of B2 C e-commerce businesses relative to traditional retail. In the empirical, analyzed the retail transaction cost rate of China A-share listed companies, got the average rate of transaction costs of traditional retail business, and using SPSS18 for average T test,proved the average is effectiveness. This paper by constructing regression equation of China’s B2 C e-commerce businesses transaction costs and revenues, resulting in the relationship between transaction costs rate and operating income.The analysis results show that the transaction cost rate and operating income of China B2 C e-commerce enterprises is inverse correlation. The rate of transaction cost will decrease with the increase of operating income. On the average, when the operating income of china B2 C e-commerce enterprises reaches more than 10 billion yuan, the advantage of transaction cost begin to embody. When the operating income cannot reach 10 billion yuan, the transaction cost rate is higher than the traditional retail enterprises. However, at present the cause of the high cost of B2 C electronic commerce transaction is that the operating income is not high enough. The extensive mode of development is the bottleneck of the transaction cost control. Therefore, this paper analyzes the influence of the transaction cost of B2 C e-commerce enterprises on the rate of profit. This paper puts forward the cost of transaction cost control measures that are Logistics costs, marketing costs and management fees.The innovation of this paper is that transaction cost of B2 C e-commerce enterprise and traditional retail enterprises is determined quantitatively and contrasted.This paper raises that the operating income influences the B2 C electronic commerce transaction cost. When the operating income reaches a certain number, it plays the advantages of scale and the network effect of electronic commerce. The transaction cost is lower than that of the traditional retail enterprises. In addition, the raised control measures of transaction cost provides improvement strategies and suggestions for the operation of B2 C e-commerce enterprise.