Research On Fine Cost Management Of A-commerce Enterprises Based On Timedriven Activity-Based Costing

In recent years,with the development and popularization of Internet technology,a large number of companies specializing in e-commerce have been born and grown rapidly,but many companies ignore cost control because of blind pursuit of sales,and have experienced problems such as the indirect costs of supply chain,sales channels and logistics,which have been increasing year by year,and then face bankruptcy pressure.The reason is largely that the enterprise cost management system is not perfect,and traditional extensive cost management model is no longer adapted to the current market conditions.Therefore,changing management thinking and methods,strengthening the level of refined cost management,and applying cost management and control to pre-planning,inter-event control,and post-event feedback have become the primary tasks of current enterprise cost management.This paper firstly learns relevant literature at home and abroad through the literature induction method,and introduces the time-driven operation cost method and cost refined management theory accordingly.Secondly,taking e-commerce enterprises with self-owned brands such as A company as the specific research object,according to the current status of its cost structure and cost management,it focuses on the analysis of the problems in enterprise cost management and the causes,combined with the characteristics of the A-commerce company,a cost-refined management system based on the time-driven operation cost method was constructed to achieve comprehensive and refined management before and after.Finally,according to the feedback information of the company's cost accounting,through improving the cost management awareness and ability of all employees,implementing cost responsibility assessment and incentive mechanisms,making full use of idle capacity,establishing and improving modern logistics management technology,which further reflects the important guiding significance of refined management ideas in improving enterprise cost management efficiency and enhancing core competitiveness of enterprises.