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Research On Cost Management Of VIPSHOP Value Chain

Posted on:2021-01-29Degree:MasterType:Thesis
Country:ChinaCandidate:M X ZhengFull Text:PDF
GTID:2439330605966996Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of the Internet economy,the number of e-commerce enterprises is growing strongly,and the competition among e-commerce enterprises is becoming more and more intense.Today's enterprises are more extensive in scope of competition,from focusing on the reduction of internal product costs to the analysis and services of external consumers,as well as the construction and optimization of the entire industry value chain.Therefore,in order to occupy a certain market share and win the trust of more consumers,e-commerce enterprises should abandon the traditional cost management model and introduce the idea of value chain cost management into the enterprise's business development,and strengthen the application of the theory and practice of value chain cost management.This management mode can not only promote enterprises to achieve cost-saving efficiency,but also improve the core competitiveness of e-commerce enterprises as a whole.First lying,this paper defines the connotation and characteristics of the theory of value chain and value chain cost management,and expounds the difference and advantages of value chain cost management and traditional cost management.Secondly,the selection of the e-commerce industry representative enterprises will be the only product as the research object,first of all,according to the materialistic will themselves,its internal value chain,external horizontal value chain,the composition of the external vertical value chain and the cost composition of the value chain of the situation of a deep analysis,determine the need for the value chain cost management.Third,using comparative analysis method,the cost data of the goods will be nearly five years and the cost management situation on the various nodes of the value chain to compare with the giants of the e-commerce industry,JD.com,Suning,etc.,as well as the external horizontal value chain of competitor information collection and collation,the external vertical value chain and suppliers and customers of the relationship to a comprehensive analysis,so as to find out the material will be the value chain cost management deficiencies.Finally,on the basis of combining the research results of domestic and foreign scholars,according to the theory of value chain cost management,this is based on the value chain cost management of the value chain,put forward scientific and reasonable optimization countermeasures and related suggestions,so that it can further improve the competitive advantage in the e-commerce industry.
Keywords/Search Tags:VIPS, E-commerce enterprise, Value chain cost management
PDF Full Text Request
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