I 摘要 最近五年来我国的电子商务企业呈现出快速发展的趋势，由于互联网信息 技术的不断发展，以 B2C 为代表的电商企业的竞争进入到白热化的阶段。随着 物流运输和第三方支付系统的不断完善，电商企业的数量也在增加。为了提高 电商企业的市场竞争力，需要对其现有的企业运营成本进行合理控制。本文以 中小电商 A 企业为案例，结合国内外电商企业在成本控制方面的相关研究现状， 介绍了价值链、作业成本、电子商务等理论。首先对 A 电商企业的价值链和成 本动因进行了分析；其次，从资金流、物流和信息流的角度，阐述了 A 企业成 本控制存在的问题。最后，针对上述问题，提出了相关改善措施。 本文经分析发现，A 电商企业成本控制主要存在研发投入不足、物流成本较 高、过度依赖第三方支付等问题。从资金流、信息流和物流三个方面，对 A 电 商企业的成本控制提出了相关改进措施。首先，A 电商企业需要提升物流管理的 信息化水平、建立标准的物流管理体系、控制逆向物流成本和供应链视角的库 存成本控制。其次，需要对信息系统的开发和人员薪酬成本进行控制，构建高 效安全的信息网络等。最后，A 电商企业应该建立适合自身发展的支付体系、选 择合适的电商融资方案、有效的防范电商隐性成本的提升。 关键词：价值链；成本控制；电商企业；A 企业Abstract II ABSTRACT In the past five years, Chinese e-commerce enterprises have shown a rapid development trend. Due to the continuous development of Internet information technology, the competition of e-commerce enterprises represented by B2C has entered a stage of white-hot. With the continuous improvement of logistics and transportation and third-party payment systems, the number of e-commerce companies is also increasing. In order to improve the market competitiveness of e-commerce companies, it is necessary to properly control the existing business operating costs. This paper introduces the value chain, operation cost, e-commerce and other theories by taking the small and medium-sized e-commerce company as a case and combining the research status of cost management in domestic and foreign e-commerce enterprises. Firstly, the value chain and cost drivers of A e-commerce company is analyzed. Secondly, from the perspective of capital flow, logistics and information flow, the problems of A enterprise cost control are expounded. Finally, in response to the above problems, relevant improvement measures are proposed. The analysis found that the main problems of A e-commerce enterprise cost control include insufficient R&D investment, high logistics cost, and excessive dependence on third-party payment. From the three aspects of capital flow, information flow and logistics, relevant improvement measures are proposed for the cost control of A e-commerce enterprise. First of all, A e-commerce enterprise need to improve the informationization level of logistics management, establish a standard logistics management system, control reverse logistics costs and inventory cost control from the perspective of supply chain. Secondly, it is necessary to control the development of information systems and personnel compensation costs and build an efficient and secure information network. Finally, A e-commerce company should establish a payment system suitable for their own development, choose an appropriate e-commerce financing plan, and effectively prevent the hidden costs of e-commerce. Keywords: value chain; cost management; e-commerce enterprise; A enterprise目 录 III 目 录 第 1 章 绪论 .............................................................................................................1 1.1 研究背景与意义 ..........................................................................................1 1.2 国内外研究现状 ..........................................................................................2 1.2.1 国外研究现状 ....................................................................................2 1.2.2 国内研究现状 ....................................................................................4 1.3 研究内容与方法 ..........................................................................................7 第 2 章 相关理论基础............................................................................................10 2.1 成本控制相关理论 ....................................................................................10 2.1.1 价值链成本控制 ..............................................................................10 2.1.2 作业成本控制 ..................................................................................10 2.2 电子商务相关理论 ....................................................................................11 2.2.1 电子商务概念及其流程...................................................................11 2.2.2 电子商务成本构成...........................................................................12 2.2.3 电子商务成本控制的基本原则 .......................................................14 第 3 章 A 电子商务企业成本控制的现状 .............................................................16 3.1 A 企业简介 .................................................................................................16 3.2 A 企业近三年财务指标现状 ......................................................................16 3.3 A 电子商务企业价值链与成本动因分析...................................................18 3.3.1 价值链分析 ......................................................................................18 3.3.2 成本动因分析 ..................................................................................22 3.4 成本控制策略现状 ....................................................................................23 3.4.1 信息流的成本控制............................................................................23 3.4.2 仓储与物流成本控制........................................................................24 3.4.3 资金流的成本控制............................................................................25 第 4 章 A 电子商务企业成本控制存在的问题......................................................27 4.1 信息流成本控制问题 ................................................................................27 4.1.1 先进信息管理与大数据分析技术需要增加研发投入.....................27 4.1.2 企业活跃用户较少...........................................................................27 4.1.3 技术和管理人员成本控制薄弱 .......................................................28目 录 IV 4.1.4 商品采购、交易、销售成本控制乏力............................................29 4.2 仓储与物流成本控制问题.........................................................................31 4.2.1 物流人员的工作效率较低 ...............................................................31 4.2.2 物流服务标准高于同行业企业 .......................................................32 4.2.3 商品仓储与物流管理自动化信息水平较低 ....................................32 4.2.4 企业商品库存管理意识较弱，忽略隐性成本 ................................33 4.3 资金流成本控制问题 ................................................................................33 4.3.1 过度依靠第三方支付体系 ...............................................................33 4.3.2 商业融资风险成本较大...................................................................34 4.3.3 隐性资金成本控制制度不完善 .......................................................34 第 5 章 A 电子商务企业成本控制优化策略 .........................................................36 5.1 信息流成本控制优化 ................................................................................36 5.1.1 信息系统开发成本控制...................................................................36 5.1.2 构建高效安全信息网络系统 ...........................................................36 5.1.3 人员薪酬成本控制...........................................................................37 5.1.4 企业部门层面的成本控制体系构建................................................37 5.2 仓储与物流成本控制优化.........................................................................39 5.2.1 提升物流管理的信息化与自动化水平............................................39 5.2.2 建立标准化的物流管理体系 ................