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The Value Chain Cost Management Study Of E-Commerce Enterprise Under The Background Of Big Data

Posted on:2020-07-23Degree:MasterType:Thesis
Country:ChinaCandidate:D YaoFull Text:PDF
GTID:2439330623950260Subject:Accounting
Abstract/Summary:PDF Full Text Request
The 21 st century has entered the era of the information society.People's dependence on and high use of information has led to a large amount of data accumulated by various social organizations such as enterprises or governments,including cost data.Nowadays,the cost control method is more to follow the traditional financial ideas,using cost accounting calculation methods to solve different business models,but it has not been integrated into today's information age,lacking effective means of combination.Therefore,big data technology has emerged as the times require,companies can extract the necessary information to build a large database based on the need to refine the key information needed,and perhaps the information advantage.Unfortunately,big data technology is currently only used in emerging companies such as the Internet,but it still cannot be combined with enterprise cost management in other industries.This paper analyzes the case of Jingdong Group's use of big data technology for cost control,and takes the logistics,information flow and capital flow in the value stream as the research orientation.Through the comparison and analysis of Tokyo and other e-commerce companies,it is concluded that Jingdong's operating cost is high.The reason for the failure is that the self-built logistics system leads to excessive investment costs,and there is still much room for improvement in the procurement and labor links in logistics compared to other mature e-commerce companies.However,as one of the leaders of e-commerce companies,JD is more mature in the application of big data technology.Therefore,this paper summarizes the experience and mode of big data application of JD Group in combination with the results of JD's warehousing and distribution.At the same time of proposing cost management improvement suggestions,it also provides methods and experience for the subsequent e-commerce enterprises to use big data technology for cost control.This paper uses case analysis to study how to apply big data in cost management control,and builds a model for e-commerce enterprises to use big data technology for cost control.
Keywords/Search Tags:Big data technology, Cost management, Value chain
PDF Full Text Request
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