Logistics Cost Control Of E-commerce Enterprises Based On Value Chain

With the rapid development of e-commerce industry,logistics plays an increasingly important role in the operation of e-commerce enterprises.However,the shortage of logistics cost control has become the bottleneck of the rapid development of many e-commerce enterprises.This paper tries to analyze the logistics cost control of Suning through the value chain analysis method,uses the time-based activity-based costing method to collect logistics costs,and uses data envelopment analysis to quantify operational efficiency in identifying value-added activities.According to the problems found,this paper puts forward logistics cost control measures from the perspective of different logistics activities,in order to provide reference for logistics cost control in e-commerce enterprises.Firstly,this paper reviews the research results of scholars at home and abroad,and summarizes the common problems of logistics cost in e-commerce enterprises: imperfect logistics cost accounting system,contrary benefits;unreasonable logistics mode,high distribution cost;and difficult reverse logistics cost control.This paper introduces the time-based activity-based costing and data envelopment analysis used in the following data analysis,and analyses their applicability to e-commerce enterprises.According to the theory of value chain,this paper divides the logistics activities,and analyses the control situation of logistics cost in each link.This paper finds that in the procurement logistics sector,the effect of procurement cost control is not ideal,and the bargaining power of suppliers is weakened.In the warehouse logistics sector,warehouse rent continues to rise,resulting in financial pressure,and there is a significant gap in the utilization rate of warehouse resources compared with benchmarking enterprises in the industry.In the distribution logistics sector,the R&D investment is much worse.In the aspect of reverse logistics,the unsatisfactory distribution quality leads to the high cost of reverse logistics.The incomplete information technology and the lack of professionals increase the difficulty of controlling reverse logistics.Subsequently,taking the representative Z logistics center under the self-built logistics system of Suning as an example,the logistics cost of 2017 is calculated and collected by the time-based activity-based costing method.According to the calculation results,the productivity utilization of order processing,purchasing and transportation operations is low,while that of warehousing operations and reverse logistics operations is slightly higher,but still needs to be improved.To some extent,it reflects the insufficiency of cost control in the purchase link,storage link,transportation link and reverse logistics link of Suning.After calculating the logistics cost from January to December,we use data envelopment analysis to calculate the quantified operation efficiency.According to the calculation results,the logistics efficiency in May,October and December is relatively low in different periods.From the perspective of logistics operation,the cost allocation of warehousing link,transportation link and reverse logistics link deviates more from the ideal value,reflecting that the logistics cost control of these three links needs to be improved.The calculation results of the time-based activity-based costing method are generally consistent.Finally,the paper puts forward some suggestions on the cost control of shopping flow in Suning.In the procurement process,different procurement mechanisms are suggested according to the operation conditions;in the warehousing process,reasonable planning of warehousing facilities and improvement of modern technology level are proposed;in the distribution process,It is suggested to adopt information technology to control distribution logistics and establish value chain management system in distribution link;in the reverse logistics process,the professional level of employees is raised,information construction is strengthened,and the return and exchange policy is standardized.