A网络商城的战略成本管理研究

发布时间：2018-08-29 11:09

【摘要】：随着科学技术的进步与发展,企业的内外部局势日益复杂。电子商务的出现迅速抢占了市场,同时也加剧了企业的竞争,这些都给企业的生存与发展带来了较大的压力,促使企业不断的寻求新的生存发展方式。电子商务企业的发展依赖于低价,成本对于其生存发展尤为重要,这对电子商务企业的成本管理提出了更高的要求。传统成本管理只对企业的内部经营进行成本管理,忽视全局观念,企业必须将成本管理活动提高到战略层次,内外兼顾,方可获得竞争优势。本文为A网络商城构建其战略成本管理体系,希望能够对我国电子商务企业应用战略成本管理提供借鉴,为我国电子商务企业的生存与发展贡献绵薄之力。文章主要分为四大部分:首先,本文总结概括了战略成本管理的国内外研究现状,从中找出国内外现有研究的不足之处,意图通过本文的研究对其弥补一二。其次,本文对战略成本管理的基本理论进行全面简要的概述,具体介绍本文进行研究的理论基础。其三,本文对A网络商城进行案例分析,通过成本数据分析其成本现状,了解其成本管理中存在的问题。其四,本文以战略定位分析、价值链分析、成本动因分析为基础,联系A网络商城的实际,具体构建其战略成本管理体系,并提出该体系能够实施的保障措施。文章通过研究发现,A网络商城的成本管理中存在一定的问题,战略成本管理在A网络商城实施具备一定的必要性。文章通过分析A网络商城的战略环境,发现其在发展战略上需要采用多元化的战略,对于其不同品种的商品以及部门需要执行不同的竞争战略,需将成本领先战略与差异化战略相结合。文章采用平衡积分卡对A网络商城战略成本管理的绩效进行评价,并以2015年的数据为模板进行实施战略成本管理后的效果预测,发现A网络商城的非财务维度的绩效都处于中等偏上水平,竞争力较强,极有可能实现较高的绩效值。本文为A网络商城及其他电子商务企业实施战略成本管理体系提供了有益参考。
[Abstract]:With the progress and development of science and technology, the internal and external situation of enterprises is becoming more and more complex. The emergence of electronic commerce has quickly seized the market, but also intensified the competition of enterprises, which has brought greater pressure to the survival and development of enterprises, and prompted enterprises to constantly seek new ways of survival and development. The development of e-commerce enterprises depends on the low price, and the cost is especially important for their survival and development, which puts forward higher requirements for the cost management of e-commerce enterprises. The traditional cost management only carries on the cost management to the enterprise's internal management, neglects the overall view, the enterprise must raise the cost management activity to the strategic level, both inside and outside, can obtain the competitive advantage. This paper constructs its strategic cost management system for A network mall, hoping to provide reference for the application of strategic cost management in our country's e-commerce enterprises, and contribute a little to the survival and development of our country's e-commerce enterprises. The article is divided into four parts: first, this paper summarizes the domestic and foreign strategic cost management research situation, from which to find out the deficiencies of the existing research at home and abroad, with the intention of this study to make up for one or two. Secondly, this paper gives a brief overview of the basic theory of strategic cost management, and introduces the theoretical basis of this study. Thirdly, this paper analyzes the case of A network mall, analyzes its cost status through cost data, and finds out the problems existing in its cost management. Fourthly, based on strategic positioning analysis, value chain analysis and cost driver analysis, this paper specifically constructs the strategic cost management system of A network mall, and puts forward the guarantee measures that the system can implement. This paper finds that there are some problems in the cost management of A network mall, and it is necessary to implement strategic cost management in A network mall. By analyzing the strategic environment of A network mall, this paper finds out that it needs to adopt a diversified strategy in its development strategy, and it needs to carry out different competitive strategies for different kinds of commodities and departments. It is necessary to combine cost leading strategy with differentiation strategy. In this paper, the performance of strategic cost management in A network mall is evaluated by balanced integral card, and the effect of strategic cost management is predicted based on the data of 2015. It is found that the performance of the non-financial dimension of the A network mall is at the middle level and the competitiveness is strong, and it is very possible to achieve a higher performance value. This paper provides a useful reference for A network mall and other e-commerce enterprises to implement strategic cost management system.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.53;F724.6

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