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Research On Cost Control Of J Electronic Commerce Enterprise

Posted on:2017-04-09Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhangFull Text:PDF
GTID:2309330503464270Subject:accounting
Abstract/Summary:PDF Full Text Request
Along with the rapid popularization of Internet technology, electronic commerce has been widely used in our country. China e-commerce center released the latest monitoring data show that, China e-commerce transactions in 2014 of the total turnover of yuan, an increase of 31.4%; China’s online shopping user scale up to over a million people, an increase of 21.8%. China’s economy has become increasingly obvious characteristics of electricity, e-commerce in all areas of our country has been a huge success, online trading has become an integral part of our lives. However our country electronic commerce enterprise in the development process has gone through twists and turns, this period also exposed the inadequacies of the electronic commerce enterprise management. Lack of corresponding cost control is one of the main problems which need to be solved urgently.Firstly, this paper discusses the background and significance of the subject, and introduces the research results of the domestic and foreign electronic commerce enterprise cost control.. On the basis of the domestic and foreign relevant literatures,we can find that, our country electronic commerce cost control research lack of systematic, cost control system research is still not perfect, especially for e-commerce enterprise cost of special research less, and most of the qualitative analysis, lack of empirical quantitative research. This paper selects J enterprise such a typical B2 C e-commerce enterprise as the object of the case study. This paper expounds the relevant theory of e-commerce and cost control, and then on China’s B2 C online retail market environment is analyzed. Analysis shows that China’s online retail market external environment has matured, the B2 C e-commerce model has good prospects for development, but the internal environment still exist some problems. Then the J e-commerce enterprise cost control status are analyzed, analyze objectively J e-commerce enterprise cost control existence question foundation, further analysis of these problems, and put forward the construction of cost control system. According to the actual situation of J e-commerce enterprise, The construction of cost control system is put forward from the overall construction principle,three aspects andeleven aspects, the overall construction principle is the principle of the cost control characteristics of the electronic commerce enterprise;The three levels are the construction of the company level, the construction of the department level and the construction of the staff level; The eleven aspect is the construction of the company level, including three aspects, the construction of the department level includes five aspects, the construction of the staff level includes three contents. And explains the cost control system of the effective implementation of the protection mechanism. At last, the paper makes a further exposition of the conclusions of this research, and puts forward the limitations and prospects of the application of the cost control system in China’s B2 C e-commerce enterprises.
Keywords/Search Tags:electronic commerce, cost control, trategic management, activities-based cost method, target cost method
PDF Full Text Request
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