Logistics Expense Control And Financial Evaluation Of E-commerce Enterprises

With the advent of the Internet era,the trend of economic globalization and integration is becoming more and more obvious.The trade of all countries in the world has long since developed from simple physical store sales to b2 B,b2C ecommerce.With the continuous attempt of various industries,e-commerce has gradually spread to all fields of social economy,and countries all over the world begin to face diversified opportunities and challenges.With the development of electronic commerce,logistics is not a simple material circulation,but a combination of information technology and management.The logistics expense has become the "third profit source" of e-commerce enterprises,but in the past ten years,compared with the developed countries and regions,the logistics expense of our country is high,and the problem of logistics deficiency is becoming more and more prominent.The total expense of logistics in China accounts for a higher proportion of gdp,which is more than twice as much as that of developed countries such as the United States and Japan.The high logistics expense restricts the reform of China's economic system and limits the development of China's e-commerce industry.It is imperative for e-commerce enterprises to carry out logistics expense control.Nowadays,China has put forward "Belt and Road Initiative" and other measures to promote the integration of the economy with the world,and at the same time help to adjust the economic structure of our country.Logistics is becoming more and more important to the national economic construction.This paper adopts the method of combining theoretical analysis with case study,on the basis of theoretical exposition,carries on the research analysis to the actual case,and uses the related financial index to carry on the appraisal.By learning from the excellent experience of benchmarking enterprises in the industry,this paper understands the shortcomings of e-commerce enterprises in logistics expense control in China,and puts forward some corresponding suggestions for improvement.The main contents of this paper:The first chapter briefly explains the background of this topic,pointing out the rapid development of e-commerce industry,e-commerce transactions continue to increase,the total amount of social logistics is also growing rapidly.However,at the same time,the construction of logistics facilities and financial accounting system in China have not made corresponding adjustments in time,which indirectly leads to the high total social logistics expenses,accounting for a very high proportion of gdp.Therefore,as an important part of e-commerce industry,the reduction of logistics expense plays an important role in the development of enterprises and the economic and social development of our country,which is the significance of this paper.In addition,the research content,methods and ideas of this paper are summarized,and the frame structure of the paper is outlined.The second chapter summarizes the existing research at home and abroad,analyzes and summarizes some analysis methods and research results of Chinese and foreign scholars on e-commerce,logistics expense control and so on.Scholars almost agree that logistics plays an important role in the development of ecommerce enterprises and even the development of e-commerce industry.But at the same time,most of these studies are limited to the theory of supply chain management and warehouse management,and the research on logistics expense control of e-commerce enterprises is still relatively small,and the development of e-commerce enterprises is not balanced in our country.The lack of in-depth research under the reality of regional traffic is of limited significance to e-commerce enterprises in China.The third chapter combs the relevant theoretical foundation involved in the research object of this paper,which lays a theoretical foundation for the research and analysis of this paper.In the fourth chapter,the industry environment of e-commerce enterprises in China is analyzed,and the data statistics and analysis are carried out according to the market share,operating income,logistics expenses and other indicators of typical enterprises in e-commerce industry.At the same time,the present situation of logistics expense control in ecommerce industry is summarized,and the present situation of logistics expense control,such as imperfect accounting system,lack of application of information technology and inadequate construction of logistics infrastructure,is revealed.In addition,based on three different logistics models,the logistics expense control is analyzed.In the fifth chapter,Amazon is selected as a case to study the logistics expense control.Firstly,the logistics expense control of the case enterprise is analyzed,and then the inventory turnover rate is selected.The financial indexes such as net profit growth rate are compared and analyzed between the case enterprise and the industry data,and the financial evaluation of the logistics expense control is carried out.The sixth chapter summarizes the methods of logistics expense control of ecommerce enterprises under the mode of self-employed logistics,and puts forward some suggestions on the logistics expense control of e-commerce enterprises in China.The innovation and contribution of this paper lies in drawing lessons from the previous experiences and lessons.Based on the case of Amazon logistics expense control,this paper analyzes and evaluates the logistics expense control,and puts forward some suggestions worthy of promotion.It has a certain guiding role for the development of e-commerce enterprises.