Research On Cost Control Of J Company Based On Value Chain Theory

In the era of mobile Internet,the new industry mode of online shopping has been spawned.After experiencing the initial exploration stage,the business mode of online shopping industry tends to be stable.As a mode of e-commerce,B2C has gradually become the leading position.With the development of mobile network,the potential of online shopping is still a lot of space,and the prospect is still worth looking forward to.But in response to the demand for continuous growth in online shopping,many e-commerce companies are still in a state of loss that has lasted for many years.Even if the sales volume of a company has a larger base and a higher growth rate,it will be difficult for enterprises to make up for the high logistics,warehousing,manpower and marketing expenses after a fierce price war.There are many defects in traditional cost management mode,such as lack of knowledge about cost habits and cost drivers,cost management too dependent on accounting system and so on,which has been unable to meet the development needs of enterprises.In the information age,the development and direction of enterprises are largely influenced by the current economic environment.Enterprises have close cooperation and relationship with their stakeholders in the daily business environment,and depend on each other to form an industrial ecosystem or strategic alliance.So the competition between enterprises is no longer against the pure individual,but gradually evolved into a collaborative competition category of enterprises in the value chain,enterprises in the thinking of their own development need to take into account the value chain stakeholders,not just to look beyond the enterprise to reduce the cost,it should be integrated the use of global value chain cost management thinking,the subject and the value chain to strengthen the close cooperation between each link to help enterprises in the business activities of enterprises can produce more value,which not only can help the enterprise cost management more scientific,but also conducive to enterprise in the value chain the dominant position so as to get more long-term development.This paper from the perspective of the value chain through the literature research method,case study method and comparative study method of the online shopping company J cost control research,firstly,J company as an e-commerce enterprise,for different industries to participate in the same business transactions,the introduction based on the value chain theory,the goal is to identify the value of activities through the deconstruction of the value chain,comprehensive analysis and process of the formation of value added.Secondly,the problems in the middle and lower reaches of J company value chain are analyzed,and the cost management is used as the breakthrough point to find the optimization countermeasures.Finally,the value chain value formation and value-added process is accompanied by the circulation of logistics,information flow and capital flow,so we choose the relevant indicators to compare and analyze the shortcomings of other companies.The article analyses the problems of high cost of J,too fast increase in marketing cost and low cost of logistics use.In view of the existing problems,this paper proposes to strengthen the cooperation with suppliers,opening its own logistics,improve the purchasing process standardization,improving the ability of the research and development countermeasures.Finally,the conclusion and Prospect of the case analysis are put forward.