The Application Of The Activity—based Costing In The E-commerce Company

At present,with the rapid development of Internet technology,in China's economic development,the "electricity commerce" trend is more and more obvious;e-commerce has become an indispensable part of China's national economy.With the implementation of China's "Internet +" action plan,e-commerce continues to maintain rapid growth with the traditional industry and development,has become to promote the national supply side reform,promote the development of new economy an important driving force.China's e-commerce enterprises in its rapid development,but also faced with how to deal with sales channels,payment methods and other changes brought about by the cost of confirmation,measurement and accounting aspects of the problem.Therefore,this paper hopes that through the ABC(ABC)in the e-commerce company's cost accounting applications,can get the relevant data,so that e-commerce company cost accounting more scientific and effective.In the first part of the paper,the main background of the problem and the purpose and method of the study are briefly discussed,and some achievements of ABC theory and experts in theory and practice have been briefly described by experts and scholars.Based on the relevant literature,we can find that although ABC has achieved some achievements in different industries and enterprises,the research in E-commerce enterprises is relatively scarce.So for this article selected a B2 C e-commerce company as a research object to conduct case studies.In this paper,ABC's basic theory and core principles are briefly introduced,and the status of the e-commerce company and the current situation of the industry are discussed.The second is to explain the basic situation of M e-commerce company,pointed out that it is in the traditional cost method under the cost accounting some shortcomings.Based on the objective analysis of some problems existing in M e-commerce company,the author thinks that the problem lies,and discusses the feasibility of applying ABC in the company according to the actual situation.And then apply ABC to M e-commerce company,calculate the cost of the company,and further explore its impact on the specific cost of the company's cost.From the operational level,the staff level of the enterprise's cost control to make corresponding recommendations,and M company's implementation of ABC evaluation and recommendations.At the end of this paper,the results of the problem are discussed,and some shortcomings in the analysis of M company and the prospect of the future are pointed out.