【摘要】：隨著科學(xué)技術(shù)的進步與發(fā)展,企業(yè)的內(nèi)外部局勢日益復(fù)雜。電子商務(wù)的出現(xiàn)迅速搶占了市場,同時也加劇了企業(yè)的競爭,這些都給企業(yè)的生存與發(fā)展帶來了較大的壓力,促使企業(yè)不斷的尋求新的生存發(fā)展方式。電子商務(wù)企業(yè)的發(fā)展依賴于低價,成本對于其生存發(fā)展尤為重要,這對電子商務(wù)企業(yè)的成本管理提出了更高的要求。傳統(tǒng)成本管理只對企業(yè)的內(nèi)部經(jīng)營進行成本管理,忽視全局觀念,企業(yè)必須將成本管理活動提高到戰(zhàn)略層次,內(nèi)外兼顧,方可獲得競爭優(yōu)勢。本文為A網(wǎng)絡(luò)商城構(gòu)建其戰(zhàn)略成本管理體系,希望能夠?qū)ξ覈娮由虅?wù)企業(yè)應(yīng)用戰(zhàn)略成本管理提供借鑒,為我國電子商務(wù)企業(yè)的生存與發(fā)展貢獻綿薄之力。文章主要分為四大部分:首先,本文總結(jié)概括了戰(zhàn)略成本管理的國內(nèi)外研究現(xiàn)狀,從中找出國內(nèi)外現(xiàn)有研究的不足之處,意圖通過本文的研究對其彌補一二。其次,本文對戰(zhàn)略成本管理的基本理論進行全面簡要的概述,具體介紹本文進行研究的理論基礎(chǔ)。其三,本文對A網(wǎng)絡(luò)商城進行案例分析,通過成本數(shù)據(jù)分析其成本現(xiàn)狀,了解其成本管理中存在的問題。其四,本文以戰(zhàn)略定位分析、價值鏈分析、成本動因分析為基礎(chǔ),聯(lián)系A(chǔ)網(wǎng)絡(luò)商城的實際,具體構(gòu)建其戰(zhàn)略成本管理體系,并提出該體系能夠?qū)嵤┑谋Ｕ洗胧�。文章通過研究發(fā)現(xiàn),A網(wǎng)絡(luò)商城的成本管理中存在一定的問題,戰(zhàn)略成本管理在A網(wǎng)絡(luò)商城實施具備一定的必要性。文章通過分析A網(wǎng)絡(luò)商城的戰(zhàn)略環(huán)境,發(fā)現(xiàn)其在發(fā)展戰(zhàn)略上需要采用多元化的戰(zhàn)略,對于其不同品種的商品以及部門需要執(zhí)行不同的競爭戰(zhàn)略,需將成本領(lǐng)先戰(zhàn)略與差異化戰(zhàn)略相結(jié)合。文章采用平衡積分卡對A網(wǎng)絡(luò)商城戰(zhàn)略成本管理的績效進行評價,并以2015年的數(shù)據(jù)為模板進行實施戰(zhàn)略成本管理后的效果預(yù)測,發(fā)現(xiàn)A網(wǎng)絡(luò)商城的非財務(wù)維度的績效都處于中等偏上水平,競爭力較強,極有可能實現(xiàn)較高的績效值。本文為A網(wǎng)絡(luò)商城及其他電子商務(wù)企業(yè)實施戰(zhàn)略成本管理體系提供了有益參考。
[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.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F715.53;F724.6

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