电子商务公司的成本管理中存在的问题及对策分析——以安厨电子商务有限责任公司为例

本文ID：144440

(字数：9371)

XCLW52523 电子商务公司的成本管理中存在的问题及对策分析——以安厨电子商务有限责任公司为例 (字数：9371)

中文摘要

当下伴随着社会计算机科学技术发展水平的不断提升人类社会的各个领域都呈现出了不同状态的改变。尤其是在这几年的发展过程中伴随着信息技术科学发展水平的不断提升网络平台已经被逐步应用到各个经济领域之中，这也成为了企业实现可持续发展以及提升自身经济效益额度的直接动力。成本管理水平的高低决定了一个企业的生存状况，提升对项目的综合管理水平以及有效的控制企业内部各项成本费用也成为了电子商务发展模式下企业提升自身综合竞争实力的关键所在。就目前电子商务企业的发展趋势来看，总结并归纳电子商务企业在成本管理过程中存在着许多问题并相应的提出对策；如何有效的针对电子商务成本费用来展开科学化的成本管理，增强企业竞争优势，是值得研究的课题。因此，本文选择了安厨电子商务有限公司作为研究对象针对企业的成本管理现状进行了有效的梳理和分析，找出了企业成本管理存在的成本观念较为落后、企业管理层缺乏产成本管理的意识和积极性、物流成本居高不下、没有建立完善的预算体系等问题，并提出了在加强安厨电子商务有限责任公司成本管理时要树立正确的成本管理观念、提高管理层的管理意识、降低物流成本、完善企业预算体系的建议，这对提高安厨电子商务有限责任公司成本管理水平有着重要作用。

关键词：成本；成本管理；电子商务

English abstract

At present,with the continuous improvement of the development level of social computer science and technology,various fields of human society have shown different changes.Especially in the development process of these years,with the continuous improvement of the development level of information technology science,the network platform has been gradually applied to various economic fields,which has also become the direct power for enterprises to achieve sustainable development and improve their own economic benefits.The level of cost management determines the survival status of an enterprise.Improving the comprehensive management level of the project and effectively controlling the internal costs of the enterprise also become the key to improve the comprehensive competitiveness of the enterprise under the development mode of e-commerce.In view of the current development trend of e-commerce enterprises,this paper summarizes and summarizes many problems existing in the cost management process of e-commerce enterprises and puts forward corresponding countermeasures;how to effectively carry out scientific cost management for e-commerce costs and enhance the competitive advantage of enterprises is a subject worthy of study.Therefore,this paper selects Anchu e-commerce Co.,Ltd.as the research object to effectively sort out and analyze the current situation of cost management of enterprises,and finds out the problems existing in cost management of enterprises,such as relatively backward cost concept,lack of awareness and polarity of production cost management of enterprise management,high logistics cost,failure to establish a perfect budget system,etc.,and puts forward some suggestions.In order to enhance the cost management of Anchu e-commerce Co.,Ltd.,it is necessary to set up the correct cost management concept,improve the management consciousness of the management,reduce the logistics cost and improve the enterprise budget system,which plays an important role in improving the cost management level of Anchu e-commerce Co.,Ltd.

Key words:cost;cost management;E-commerce

一、绪论 1

（一）研究背景 1

（二）研究目的和意义 1

1.研究目的 1

2.研究意义 1

二、相关理论概述 2

（一）电子商务的概念 2

（二）电子商务企业成本构成 2

（三）电子商务企业成本管理特点 2

1.高固定成本 2

2.低边际成本 2