A Study On Strategic Cost Management Of A E-commerce Enterprises

Since the 1990 s,the Internet has developed at a high speed.In this environment,the scale of e-commerce transactions has maintained a rapid growth.The rise of e-commerce,a new industry,has brought shocks and rethinking to the accounting field,which has caused many experts and scholars in the accounting field to conduct comprehensive and in-depth discussions on e-commerce accounting.Although experts and scholars have studied the traditional industry accounting theory in an endless stream.The research on the strategic cost management of e-commerce companies still needs further exploration.In the current fierce competition environment,cost management and control have become an important means for enterprises to maintain their competitive advantages.Because the organizational forms and cost control objectives of e-commerce companies are different from those of traditional enterprises,traditional cost management cannot fully meet e-commerce companies.The need for development.How to combine the implementation of strategy with the management of costs,put the company's long-term development in the first place,prioritize the strategic service as the goal of cost management,and promote the effective implementation of cost management for e-commerce companies.This is a new idea worth exploring.The research object A selected in this paper is the world's largest retail e-commerce company and a model of e-commerce enterprise strategic cost management model.Therefore,it is very representative and valuable to analyze the strategic cost management of Company A.In the analysis of strategic cost management of A company,this paper adopts literature analysis and case analysis.First of all,this article expounds the research background,purpose,significance,analysis model and article structure of the article.It also combs and reviews domestic and foreign scholars' research results on strategic cost management and related theories.Although most of the research literature in recent years has a more comprehensive and systematic approach to the theory of strategic cost management,the analysis of strategic cost management of e-commerce companies is still insufficient because the ecommerce environment itself has the characteristics of rapid change and wide coverage.Clear and comprehensive.Therefore,this article analyzes and discusses the case of strategic cost management of A retail e-commerce companies,with a view to providing new ideas for strategic cost management in the e-commerce field.Second,this article reviews the growth process of Company A and analyzes the effectiveness of its cost management.Then use the SWOT method to analyze the pros and cons of the company's internal and external environment,as well as the opportunities and threats faced,and put forward the corresponding strategic options.Use value chain analysis and cost driver analysis to identify its valueadded links,important value links,and links that need to be adjusted to fully analyze where its competitive advantage lies.Finally,combining the strategic positioning,value chain links,and cost drivers with the company's actual situation,we discussed the effectiveness of the A company's strategic cost management model,and obtained the advantages of A companies in strategic cost management,indicating that the E-commerce companies are at strategic cost.Management needs to learn and learn from the direction,such as the formation of large-scale effects,the establishment of a sound and efficient information sharing system,with the upstream and downstream enterprises to establish a mutually beneficial relationship,enhance the company's ability to innovate.