Research On J E-Commerce Enterprise Cost Management System Based On Lean Accounting

With the rapid popularization of Internet technology,e-commerce has been widely used.Now the economy "electronic business" features have become increasingly evident,and e-commerce in all areas has shown the extraordinary influence.Cost management is an important factor which is affecting the development of enterprises.But the development of the theory of cost management of e-commerce enterprises lagged behind the development of practice.In the course of the development of e-commerce enterprises gradually exposed the lack of cost management.To bring the idea of lean accounting into the electricity business enterprise cost management is conducive to business managers to enhance the ability to control the cost of the project.And also play a positive role on the long-term development of enterprises.The paper takes J e-commerce enterprises as a typical example of B2C electronic retail enterprises as the case to study.Starting with the theoretical analysis,through sorting out the domestic and foreign related literature,and the related theory about lean accounting,lean cost management,e-commerce related theory,all of these laid the theoretical foundation for the study.The paper introduces the cost structure of J e-commerce enterprises.Combined with its current situation of cost management,found its cost management problems and analyzed.Next,it introduces the idea of lean accounting into the cost management of the enterprise.The paper introduces the tools used in lean cost management and uses lean cost management tools in all aspects of cost management.And it has built a cost management system based on lean accounting thought.While setting the relevant system to ensure that the system can run effectively.The study is from the perspective of the cost management system to improve the cost of e-commerce enterprise management problems.Finally,the paper expounds the conclusion of the research,and puts forward the limitation and prospect of building the cost management system based on lean accounting.The main research method adopted in this paper is the combination of theoretical analysis and case analysis.After analyzing the advantages of lean cost management from the theoretical point of view,this paper constructs the cost management system based on lean accounting for the present situation of the cost of J e-commerce enterprises.