The Research On Strategic Cost Management Of A Online Shopping Mall

With the advancement and development of science and technology,the internal and external situation of the enterprise is becoming more and more complicated.The emergence of e-commerce quickly seized the market,intensified the competition of enterprises,which puts a lot of pressure on the survival and development of enterprises,encouraging enterprises to seek new ways of survival and development.The development of e-commerce enterprises depends on the low price,the cost is particularly important for its survival and development,so the advancement of technology put forward higher requirements on the e-commerce business cost management.Traditional cost management only cost manages the internal operations of the enterprise,ignoring the overall situation,enterprises must develop the cost management activities to the strategic level,both inside and outside,in order to obtain competitive advantage.This paper constructs its strategic cost management system for A online shopping mall,hoping to provide reference for the application of strategic cost management in China's e-commerce enterprises,and contribute to the survival and development of e-commerce enterprises in China.The article is divided into four parts:Firstly,this paper aims at the urgent need for the new mode of cost management in e-commerce enterprises,summarizing the current situation of domestic and foreign research on strategic cost management,and finds out the shortcomings of the existing research at home and abroad,and intends to make up for it through the research of this paper.Secondly,this paper summarizes the basic theory of strategic cost management,and introduces the theoretical basis of this paper.Thirdly,this paper analyzes the situation of A online shopping mall,analyzes the cost status through cost data,and understands the problems in its cost management.Fourthly,this paper,based on the analysis of strategic positioning,value chain analysis and cost driver,links with the reality of A online shopping mall,constructs its strategic cost management system and puts forward the safeguard measures that the system can implement.Through the research,it is found that there are some problems in the cost management of A online shopping mall,and the strategic cost management has certain necessity in the implementation of A online shopping mall.Through the analysis of the strategic environment of A online shopping mall,the article finds that it needs diversified strategy in development strategy,and needs to implement different competitive strategies for different varieties of goods and departments.It needs to combine cost leading strategy with differentiation strategy.This paper evaluates the performance of strategic cost management of A online shopping mall with balanced scorecard,and uses the data of the year 2015 as a template to implement the effect of strategic cost management.It is found that the performance of non-financial dimension of A online shopping mall is in the middle Level,having a strong competitive edge,most likely to achieve higher performance value.This article provides a useful reference for A online shopping mall and other e-commerce enterprises to implement strategic cost management system.