Logistics Acitvity Cost Accounting And Control Research Of E-commerce Enterprises Based On Cloud ERP

E-commerce is a business concept based on Internet technology and is characterized by the electronization of transaction process.Generally speaking,e-commerce refers to all kinds of businesses that conduct commerce circulation and trade in the form of electronic commerce.According to the data,it is shown that from October 2016 to September 2017,China's online retail sales reached nearly 6.6 trillion yuan,and the growth rate was still high,up to 38%.It also shows that e-commerce enterprises still have strong vitality,that is,when e-commerce enterprises develop to a certain scale,they usually introduce Cloud ERP as auxiliary which is also based on Internet technology in order to meet the needs of information management.But in fact,most enterprises only benefit from the low-order advantage of Cloud ERP function freedom,low cost and convenient information management,failing to give a full play of ERP's functions.And in some enterprises,invalid utilization of Cloud ERP may even have a negative influence on enterprise efficiency.In addition,e-commerce enterprises often face the constraints of external environment such as cost neglect caused by blind pursuit of sales volume,profit space compression and market competition pressure increase caused by commodity channel narrowing and so on.This requires that e-commerce enterprises must transform their extensive expansion to fine management and attach importance to internal regulation,so as to gain new profit margins.Based on the research of relevant literature and theory,this paper puts forward cost accounting and control scheme of e-commerce enterprises that give the information integration function of Cloud ERP a further play,taking the above problems as the breakthrough points.The main contents are as follows:firstly,a cost accounting scheme integrating Cloud ERP with time-driven activity-based costing was proposed.In time-driven activity-based costing,time is the only measure of enterprise resources,which is suitable for enterprises such as e-commerce enterprises with high proportion of indirect expenses.Secondly,the above cost accounting results were combined with DEA method in order to establish the cost control process for e-commerce enterprises that undertakes the results of the time-driven activity-based costing.It mainly analyzed the relative cost efficiency of each business link in e-commerce enterprises and their cost use fluency as a whole,so as to carry out the targeted cost control decision in combination with the specific cost accounting results of the business.Finally,a case study of a productive e-commerce enterprise was carried out and this enterprise was also used for a comparative study.According to the research results,it has been shown that the combination of time-driven activity-based costing and Cloud ERP can further lower the implementation threshold of cost accounting and reduce implementation cost,improving the practical value of time-driven activity-based costing and making the information integration of Cloud ERP become more effective;however,with the guidance of operation fluency of the whole enterprise,the combination of DEA method and the cost accounting system not only can provide a more specific way for the selection of specific cost control objects and targeting of cost control by means of searching for business with relatively low cost effectiveness,but also can help the e-commerce enterprises to maintain their core competitiveness.On the other side,this method still has certain deficiencies,such as the application of DEA analysis in the daily management of the enterprise can not directly support the cloud ERP database,still need to manually organize the data.This also increased the implementation cost to some extent.