Research On The Cost Management Of E-business

As China’s economy steps into the new normal,E-business has become an important means of economic transformation,more and more enterprises begin to transform into E-business enterprises.Under the background of E-business transformation,the cost of E-business is extremely high,which seriously restricts the development of E-business enterprises.In a highly competitive market environment,the management and control of the cost of electronic business has become an important means for enterprises to gain competitive advantages.It is worth studying on how to carry on scientific E-business cost management thus enhancing the enterprise competitive advantage.Strategic management accounting has abundant management tools which are applicable to cost management under the environmental of complex high technology,and makes itself unique for the cost management of electronic business.Therefore,some management tools from the strategic management accounting are applied in cost management of electronic business to solve some basic problems of cost management of electronic business.This paper adopts the normative research method.Firstly,focusing on the problem of E-business cost management,this paper summarizes researches at home and abroad,analyzes the theoretical basis,objectives,principles,characteristics of E-business cost management,constructs the basic framework of the cost management system of the electronic business,and a strategy based pattern of E-business cost management is proposed.Secondly,under the guidance of related goals,principles and framework,several management tools from strategic management accounting are applied into electronic business cost management,such as the cost prediction based on behavior analysis,cost accounting based on ABC method,cost control based on value chain analysis,cost reporting system based on the ABC accounting,cost performance evaluation based on the BSC.Finally,setting Jingdong as the case,this paper presents the application of cost accounting based on ABC,and cost control based on value chain analysis.