Research On The Optimization Of Meituan’s Cost Management From The Perspective Of Value Chain

Since the Internet entered China in the 1990 s,it has become a pillar industry of the national economy after nearly 30 years of vigorous development.The rising Internet economy has brought a large number of emerging industries,and e-commerce,games,takeaway and other industries have shown explosive growth.However,with the disappearance of the "demographic dividend period",the number of people engaged in Internet work in China is approaching the peak,and the severe form of the epidemic from 2020 to 2022,a large number of Internet enterprises have been gradually eliminated after the ebb.It is not difficult to find that the traditional cost management method is the decisive factor that hinders the further development of many Internet enterprises.Most of the traditional cost management models start from the perspective of financial management and use financial formulas to analyze and explain various data of enterprises.However,with the increasingly fierce market competition,the traditional cost accounting methods have gradually become inapplicable to Internet enterprises in terms of accounting objects,scope and methods.Under the background of "cost reduction and efficiency increase",adjusting the traditional cost management mode has become the key to the sustainable development of Internet enterprises.Analyzing the internal and external value chains of Internet enterprises from the perspective of value chain can optimize their cost management activities.Starting from various value-added activities,we can deeply understand the core of Internet enterprise cost management,and then accurately adjust the cost management model to ensure that it can fully adapt to the market regulation mechanism,and ultimately promote the healthy development of enterprises.Since its establishment in 2010,Meituan has occupied more than 60% of the domestic take-out market share in the Internet era,relying on its excellent platform and mechanism.Under the severe epidemic situation from 2020 to 2022,the new trend of Internet development has made Meituan begin to transform.With the proposal of "technology&retail" strategy and the continuous expansion of core business and new business,Meituan has gradually increased its cost pressure in recent years.This paper tries to put forward the optimization scheme of Meituan cost management based on the value chain perspective.First of all,sort out relevant theories to provide theoretical basis for the subsequent cost management optimization plan;Secondly,summarize the basic situation of Meituan Company and find that the traditional cost management mode is no longer applicable to the developing Meituan Company;Then,it further analyzes the necessity and feasibility of Meituan to introduce value chain to optimize cost management;Finally,combined with the internal and external value chain of Meituan Company,the optimization plan of Meituan Company’s cost management is given from the aspects of local business,customers,rider distribution,new business and other aspects.The research conclusion of this paper not only provides a reference scheme for Meituan’s cost management,but also provides useful ideas for the healthy development of Internet enterprises in the "post epidemic era".