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The Research On Cost Management Of E-commerce Platform From The Perspective Of Value Constellation

Posted on:2021-05-26Degree:MasterType:Thesis
Country:ChinaCandidate:H YangFull Text:PDF
GTID:2439330623970139Subject:Accounting
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The value management of enterprises has experienced multi-stage development from value chain,value network to value constellation.At the moment,the value constellation model is more adaptable to the diversified and personalized changing of market demand,and its ability to integrate resources and elements is stronger.The current operation of e-commerce enterprises becomes more and more dynamic and customer-oriented,which are characteristics of value constellation.Alibaba has broken through the boundaries of enterprises and built a multi-domain and multi-level value system with the help of value constellation.The e-commerce platform of Alibaba has built its own value creation support facilities,and its platform cost management under the value constellation model is also different from that of traditional enterprises.Taking Alibaba as a case,the article studies the cost management of e-commerce platforms from the perspective of value constellation,which can provide experience and reference to the cost management activities of domestic e-commerce companies under the new value management model.In terms of theory,this article introduces the theory of economic organization,transaction cost and value management,among which the relevant contents of value constellation theory are emphasized.In terms of case study,this paper first introduces the group background of Alibaba and main contents of Alibaba's value constellation management.Then,it divides the value creation and cost management activities in value constellation into three parts: logistics,information flow,and capital flow.Compared with the cost management circumstances of JD.com platform,the current status of and existing problems in Alibaba's "three-flow" cost management can be analyzed.Finally,based on the optimization principles of value constellation cost management,the cost management optimization framework of Alibaba value constellation is constructed.Also,measures are separately proposed to optimize the cost management in logistics,information flow,and capital flow.After the implementation of research,this article concludes that the following problems exist in the cost management activities of Alibaba value constellation: high management pressure of the logistics platform;the investment and service benefits of cloud technology need to be optimized,cutting-edge technology application to be developed,increased customer acquisition cost;unbalanced income structure,fiercer competition and stricter supervision in payment and financial services.In view of these problems,this paper constructs a cost control optimization framework following the principles of transaction cost minimization,customer value orientation and high participation strategy.To build a cost management optimization system,in terms of logistics,Alibaba should improve the management of logistics platform,strengthenstandardization and norms,promote innovation in logistics technology,improve intelligent level of logistics system.When it comes to information flow,Alibaba ought to expand the customer groups of cloud services;to increase the participation of customers in information services;to better the connection and sharing of information;to seek the application of R&D achievements in information management and value-added service;to make use of the advantages of social e-commerce in customer acquisition,and collaboratively create customer value.In terms of capital flow,Alibaba can strive to exploit international markets and implement internationalization strategy;pay attention to risk management in expansion operations;make the most of technological advantage to improve the financial services,and deepen cooperation with financial institutions.Although rather comprehensive cost control research has been carried out,there are still deficiencies in this article.Subsequent research can be polished and deepened in terms of cost index selection,internal cost data mining and comparison enterprises selection.
Keywords/Search Tags:value constellation, cost management, value creation, Alibaba
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