| With the rapid development of Internet technology,China's network sales volume has doubled year by year,and its trading scale has also increased year by year.The traditional supply chain of agricultural products is mainly composed of some traditional retail links,such as farmers' market,supermarket,market,etc.The geographical coverage is not very wide,and the market signal is usually one-way self-production end flowing to the consumer end.E-commerce of agricultural products breaks through the limitation of time and region,based on this advantage,it can integrate the diversified and scattered demand of consumers,and promote the reverse flow of enterprise market economic signals,that is,from the consumer end to the production,supply end,and then promote the production end or supply end to achieve "on demand" or "on demand procurement ".Production according to the order of demand,can ensure the scale of demand,at the same time let farmers have more adequate preparation time to ensure product quality.E-commerce of agricultural products in 2018 to the peak of the year,there are some distinctive characteristics of agricultural products B2 B e-commerce,that is,larger scale,smaller risks and more opportunities,and because of this,social capital will focus on it,in that year,more than ten agricultural products B2 B e-commerce platform institutions in China's total amount of financing projects broke 10 billion yuan,including Wangjiahuan,Huitongda and other enterprises.In 2019,the first document of the Central Committee mentioned that it is necessary to further implement and promote "Internet agriculture ",promote the construction of large data in the whole industrial chain of key agricultural products,strengthen the construction of the national digital agricultural rural system,and vigorously promote enterprise information to rural farmers.However,the rapid development of agricultural products e-commerce in China,but also exposed the lack of cost control of e-commerce enterprises.How to use the effective cost control mode,reduce the enterprise expense,enhance the enterprise profitability,is the main problem that the agricultural product e-commerce enterprise faces at present.Compared with traditional enterprises,e-commerce enterprises have great characteristics in cost control,but there are many relatively complex problems in the process of cost risk management,so it is necessary to carry out in-depth explorationand analysis of it.As a key idea of contemporary cost management,strategic cost management theory and the characteristics of e-commerce enterprises of e-commerce enterprises,which is the most effective channel to explore and study the perfect measures of enterprise cost management,and also the most effective theoretical guidance to optimize the current actual situation of its cost management and deal with the realization problems.According to the relevant information to carry out comparative analysis and inquiry,e-commerce enterprises and other enterprises and customers in the industrial chain of the relationship between the traditional enterprise management more closely.Therefore,the analysis of E-commerce enterprises in agricultural products from the perspective of strategic cost management is helpful to further enrich and improve the overall competitive strength of enterprises based on current cost management.This paper uses the comprehensive analysis method,mainly revolves around the normative inquiry means,organically unifies the theory and the actual case,and with the contrast system analysis,the qualitative analysis and some intuitive chart explanation,selects the Shenzhen agricultural Co.,Ltd.as the research example,discusses the concrete application to the strategic cost management in its agricultural products e-commerce.By introducing the corresponding concepts of cost management and strategic cost management,and reviewing the current literature on e-commerce in China,summarize the current research situation,highlight the value and objectives of e-commerce in agricultural products,and find the shortcomings of traditional cost management.At first,this paper expounds the current situation of Shenzhen Agricultural Products Co.,Ltd.,and analyzes the strategic position and financial index,explores the problems and causes of the strategic cost management of the company.Finally,aiming at the problems and reasons,there are some problems and reasons about Shenzhen Agricultural Products Share How the limited company can effectively and scientifically utilize the strategic cost management gives the targeted optimization proposal.By means of thorough and comprehensive research,this paper analyzes the problems in the application of strategic objective cost control management system in Chinese agricultural products e-commerce logistics enterprises,so that enterprises can make better use of the relevant means of strategic cost risk management,link with the financial theory of strategic cost management in China,and give corresponding safeguard measures. |
PDF Full Text Request