Research On Strategic Cost Management Of Suning E-commerce Based On Value Chain

In recent years,the rapid development of the Internet has made the e-commerce industry have a stronger development trend.The promulgation of China’s e-commerce law in 2018 has created a good market environment for the e-commerce industry,and further promoted the high-quality development of e-commerce enterprises.With the transformation of social and economic development mode,globalization and informatization make enterprises have to demand new economic growth points to gain long-term competitive advantage.In this case,as an important part of enterprise management,the advantages of cost management gradually appear.However,the traditional cost management mode can not meet the requirements of the new economic development mode.We must introduce the strategic idea into the cost management of the enterprise.Starting from the overall situation,we should not only pay attention to the internal value activities of the enterprise,but also observe and understand the external value chain of the enterprise,so as to achieve the purpose of saving costs and improving the competitiveness of the enterprise.In this paper,e-commerce benchmarking enterprise Suning e-shopping as the research object,combined with the theory and case analysis,based on the value chain perspective of its cost management research.In terms of theory,first of all,it summarizes the relevant research results at home and abroad,and then explains the relevant concepts and theoretical basis of strategic cost management and value chain.In the aspect of case analysis,this paper introduces the research object Suning e-commerce,briefly introduces its development process and organizational structure,then disassembles its value activities,and points out the current situation and problems of cost management in the "three flows" of logistics,information flow and capital flow.Then starting from the three elements of strategic cost management and focusing on value chain analysis,this paper analyzes the strategic positioning,internal and external value chain and cost drivers of Suning e-commerce.Then,based on the above problems,this paper puts forward Optimization Countermeasures for the logistics,information flow and capital flow of Suning e-commerce,and puts forward safeguard suggestions for its implementation of strategic cost management.Finally,the paper makes a summary and outlook.