Research On The Construction Of Cost Management System Of M Company Based On The Value Chain

In recent years,the development of global economic integration has led to the increasing competition among enterprises.With the development of e-commerce industry,the number of e-commerce enterprises is also increasing.The value chain cost management has got rid of the limitation of the traditional cost management.Combining the cost management theory with the value chain theory opens up a new way for e-commerce enterprises to carry out effective cost management.In the current competitive environment,it can meet the value-added needs of e-commerce enterprises in all aspects of the value chain.This paper selects the e-commerce industry as the research object,takes M company in the e-commerce industry as the representative of e-commerce enterprises,and takes the data from 2017 to 2019 as the research sample,and conducts research on the enterprise based on the value chain cost management mode.Using case analysis method,this paper takes M company as the research object,makes a detailed analysis on the operation and financial status of M company,and understands the operation process,cost management status and existing problems of M company through field investigation,and then carries out the research on this basis.The results show that: Although M company has carried out a certain degree of cost management in the process of enterprise development,there are still some problems in the current cost management mode of M company,such as the synergy of value chain needs to be strengthened,the cost management of internal links is relatively weak,and the cost management of external links is ignored The relatively backward concept and the lag of transmission e-commerce mode affect the low level of informatization.On this basis,this paper analyzes the internal and external value chain cost management of M company by constructing cost management system based on value chain from all aspects of M company value chain.Finally,according to the development needs of M company in cost management,this paper puts forward some safeguard measures,such as establishing the concept of value chain cost management,improving the cost management system of the company,and establishing a scientific e-commerce management mode.Through the construction of the value chain cost management system,it is expected to help solve the deficiencies in cost management of M company,improve the development dilemma,promote the cost management mode of M company to develop in a more scientific direction,improve the cost management level of M company,and then improve its competitiveness in the E-commerce industry.