Research On Cost Management Of TN Company's Value Chain

With the rapid development of the Internet and information technology,online shopping has gradually become an indispensable part of people's economic life,contributing greatly to China's economic development.Online retail enterprises gradually change the traditional retail sales model,such as alibaba,jingdong mall and Su Ningyi buy mature online retail enterprises with independent third party logistics,can provide customers with convenient and fast shopping experiences,greatly saves the cost of living.Online shopping has a profound impact on people's consumption concept and has a good development prospect.However,with the rapid development of online retail enterprises,there are still many cost management problems.Many online retailers have imperfect logistics systems and high delivery costs.The construction and maintenance of the website requires high technical requirements and the promotion cost of the website is not easy to control;Problems such as not establishing good and stable relationship with suppliers.In particular,small and medium-sized online retailers are often faced with the difficulty of too high capital cost burden,and too long capital cycle leads to unrecoverable costs.Therefore,the cost management of online retail enterprises is still the focus of experts,scholars and enterprises.In view of the late start of cost management research under the background of e-commerce in China,the traditional cost management model has not been adapted to the cost control of China's online retail enterprises.In this article,therefore,under the premise of reviewing the previous status quo at home and abroad,analyzed the value chain cost management theory,combining related theory and value chain cost management theory,has been clear about the electronic commerce enterprise under the background of the formation process of value chain,theory a good groundwork for the following case analysis.In the case analysis of cost management of value chain of TN company,this paper firstly summarizes the current situation of online shopping industry and clarifies the background and operation status of TN company.Second,TN company specializes in retailing online at the same time for some intelligent product research and development and the characteristics of the retail value chain decomposition of TN company and cost driver analysis,the TN company value chain formed in the process of value-added and non value-added links are decomposed and may cause the cost increase dynamics analysis,the influence of further proposed TN in cost management problems that exist in the company.Third,the value chain cost management optimization system of TN company was constructed in view of the cost problems of TN company.The optimization objectives and principles of TN company were clarified,and the value flow was introduced in its framework.The optimization and integration scheme of TN company value chain cost management was carried out from logistics,information flow and capital flow respectively.And put forward the guarantee mechanism to optimize the value chain cost management of TN company.After analyzing the case of value chain cost management of TN company,the enlightenment of value chain cost management was obtained.In order to improve the online retail enterprises cost management optimization and sustainable competitive advantages to provide more possibilities.Finally,the conclusions and prospects of this paper are drawn.