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A Study On Enterprise Cost Management Of Suning Tesco From The Perspective Of Value Chain

Posted on:2021-05-13Degree:MasterType:Thesis
Country:ChinaCandidate:S Y SuFull Text:PDF
GTID:2439330602980445Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid increase of Internet technology innovation,the e-commerce industry has developed rapidly.In the special environment,the competition among e-commerce enterprises is highly stiff.At the same time,with the blurring of industry boundaries and the increasingly clear division of labor,traditional retail enterprises have to integrate and upgrade their modes of thought.Instead,they turn to attach weight to value chain based on the holistic perspective,and take consumers as the orientation.So that they can improve the core competitiveness of enterprises.However,through the study of the financial data of ecommerce enterprises in recent years,it is found that a large number of e-commerce enterprises are trapped in the situation of continuous losses due to high costs,and how to gain cost advantage in the market competition poses a severe challenge to the retail enterprises under the Internet ecosystem.Therefore,for retail enterprises under the Internet ecosystem,how to carry out cost management based on the construction and optimization of the whole industry value chain is of great significance to their operation and development.Value chain cost management,as a powerful tool for enterprises to obtain cost advantages,not only helps to find the key factors for the cost growth of value chain,but also promotes enterprises to extend their perspective outwards and optimize the allocation of upstream and downstream resources of the industrial chain.However,it is still great room for improvement that e-commerce enterprises has in the application of value chain cost theory.This paper introduces the concept of value chain cost management into the current situation of suning tesco's,providing a new perspective of value chain for Suning's cost management.In the research,this paper starts from the national economic situation and policy background,meanwhile puts forward problems based on the development strategy characteristics and current challenges of Suning.And on this basis,the paper carry out the research on the cost management of Suning's value chain.In terms of theoretical basis,thepaper introduces the concept and characteristics of value chain and value chain cost management,and points out the progress and advantages of value chain under e-commerce environment.In the analysis of cost management of Suning's value chain,firstly,the development process,organizational structure and financial status of suning tesco are introduced respectively.Meanwhile,the retail market environment of Suning is briefly analyzed,and it is concluded that Suning has the concept of value chain cost management.Secondly,the cost structure and value chain of Suning are analyzed.For futher research,the paper through material flow,capital flow and information flow to analyses the value chain of Suning's retail e-commerce,so as to find the weak links in value increment and build an optimized value chain cost management model for Suning correspondingly.
Keywords/Search Tags:Value Chain, Cost Management, Value Chain Cost Management, Online retailer
PDF Full Text Request
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