Application Study On Strategic Cost Management Of B Chain Store Cross-border E-commerce

As the rapid development of electronic commerce have brought serious challenges to the traditional retail industry, how to maintain and enhance competitiveness, to stabilize customers through prior competitiveness, has become the focus issue of traditional retail industry. Since 2010, there have been many traditional retail enterprises joined the online business camp and carried out O2O business model to start the journey of transition. However, after several years of exploration, only two of them, Suning and GOME, have stepped into 020 business model. Meanwhile, others are still out of the way. As the market competition gets harder, the traditional cost management is far beyond the strategy and development of traditional retail enterprise which is on their way of transition.Strategic cost management combine strategic theory with cost management, and set long-term development and service as the goal of cost management. Changing the idea of the cost management of enterprise to realize the improvement of enterprise from inside to outside, which suits the need of electronic business better. Therefore, this paper brings strategic cost management into the field of electronic business in hope of offering cost management of electronic commerce more practical, comprehensive and fresh idea. Especially for B chain store cross-border e-commerce, which is born late,O2O model is quite special, because they view cross-border electronic commerce as the breakthrough of online business. The limitation of traditional cost management can not provide any constructive suggestions for its competitive advantage and further development. What's more, it could cause problems to the long-term development for online business. In contrast, strategic cost management which aims at cost efficiency and competitive advantage, breaks the limitations of traditional cost management. During the starting stage, jumping out of the traditional cost management shackle and developing at full speed is an inevitable choice for B chain store cross-border e-commerce.Based on these consideration above, first of all, the paper analyzes the macro environment and strategic positioning of B chain store cross-border e-commerce to make its market environment and own condition clear. It is the beginning of building its competitive advantage. Secondly, identifying its value-added sections and sections to be adjusted through value chain to find neglected competitive advantage. Furthermore, based on strategic positioning and value chain, this paper analyzes the cost driver of B chain store cross-border e-commerce in aim of studying and controlling its important cost driver. Thus, we can ensure that the cost management adapts to the competitive environment future development. Finally, according to the result of strategic positioning, value chain analysis and cost driver analysis, the paper puts forward five important value sections which are helpful to the operation of strategic cost management to accelerate B chain store cross-border e-commerce form the long-term competitive advantage and to improve its competitiveness, making long-term development come true.