Research On Cost Management Ability Of B2C E-commerce Enterprises Based On Value Chain

In the process of the development of Internet economy today,the scale of B2 C e-commerce market in China is growing rapidly,and the development momentum is strong,B2 C e-commerce enterprises are facing increasingly fierce competition in the industry environment.In order to achieve sustainable development in the fierce market competition,B2 C e-commerce enterprises need to establish the correct management concepts and improve enterprise management capabilities.As an important part of enterprise management,to enhance the cost management has become an inevitable way for B2 C e-commerce enterprise's survival and development.This article is based on the value chain to analyze the influence factors of B2 C e-commerce enterprises cost management ability,extracts the key factors and puts forward suggestions to continuously improve the cost expenditure efficiency of B2 C e-commerce enterprises,shaping cost competitive advantages,so as to achieve corporate value added.This article firstly describes the background and significance of the research,and based on the relevant theory and research status at home and abroad to analyze the value chain of B2 C e-commerce enterprise cost structure;Secondly,by analyzing the transaction scale,competitive environment,operating status and cost management status of B2 C e-commerce enterprises,this paper points out the problems existing in B2 C e-commerce enterprises in cost management;Then,based on the value chain cost composition and value-added activities of B2 C e-commerce enterprises,follow the principle of evaluation index system design to constructs the evaluation index system from six aspects.Using Experts Grading Method and Analytic Hierarchy Process to determine the comprehensive weight of each index,it found that B2 C e-commerce enterprises should pay more attention to customer and logistics cost management;Finally,the case analysis of Jing Dong and Dang Dang,comparatively analyses cost management ability based on value chain by using the Fuzzy Comprehensive Evaluation Method,combined with the above factors affecting the comprehensive weights and case analysis results,puts forward some countermeasures and suggestions to enhance the cost management ability of B2 C enterprises.The article not only enrich the theory of B2 C e-commerce enterprise cost management based on the value chain,and at the same time,it also has some guidance and reference significance to promote the improvement of the cost management ability of B2 C e-commerce enterprises,improve the level of cost efficiency,and ultimately realize the value creation of enterprises.