Research On Cost Management Of Q E-Commerce Enterprises Based On Value Chain

With the rapid development of e-commerce,the competition among e-commerce enterprises and between e-commerce and traditional retail enterprises is increasingly fierce.Nowadays,the competitive advantage of enterprises has shifted from focusing on the production and manufacturing of internal products to the analysis and service of external consumers,as well as the construction and optimization of the entire industry value chain.As an important part of the value system,cost management is of great significance in the operation and development of related enterprises.With the advent of the Internet era,the internal information of enterprises can be shared,breaking the boundaries between the functional departments of traditional enterprises,and the enterprise organization tends to be network and flat.In this context,the traditional cost management mode can not meet the requirements of new Internet enterprises.In order to occupy an advantage in the competition,the idea of value chain has been introduced into the cost management of modern Internet enterprises and paid attention to.This paper takes Q e-commerce enterprise as a case,combines the relevant national policies and the development trend of e-commerce industry,and studies its cost management based on the value chain.In theory,it introduces the theory of value chain and cost management,and expounds the value chain under e-commerce.In case analysis,firstly,the paper introduces the q-e-commerce enterprise and its cost structure,then analyzes the shortcomings of its cost management from each link of the value chain of q-e-commerce,analyzes the Z logistics storage center by using the time-based activity-based costing method in combination with relevant theories,calculates the capacity utilization ratio of each activity-based center,and clarifies the problems in cost management,then from the value chain link of q-enterprise Finally,the paper puts forward the relevant safeguard measures,conclusions and prospects.