论文总字数：23795字
摘 要
随着我国网络经济高速发展，网络购物成为了人们生活中不可或缺的部分，电商企业大规模兴起，许多企业转型成为电商企业，寻求发展机会，希望在这个网络消费为主的社会寻求一丝生存的机会，从而推动了电商经济更高速地发展。但是在这种快速发展的形势下，电商企业在成本控制方面存在的问题逐渐凸显出来，物流管理成本太大，营销成本投入过多，设计成本投入多回报少等问题严重限制了电商企业的发展前景。电商企业只有加强成本控制，在保证收益的同时减少不必要的成本支出，从而提高企业经济效益，进而提升企业内部核心竞争力，在市场竞争日益激烈的社会中寻求一丝生机。
本文从国内外学者研究理论出发，并结合我国电商企业成本控制现状，分析苏宁易购在拓展业务、实现更好发展的过程中，暴露出采购成本难以控制、物流成本控制薄弱，营销成本的不合理分配等问题。针对上述问题，提出了合理规划采购成本，加强物流成本控制，合理分配营销成本的对策。为同类企业改进成本控制体系提供了依据。促进我国电商企业在成本控制方面的发展。
关键词：电商企业；成本控制；苏宁易购
The Enterprise Cost Control Under The E-commerce Mode Takes Alibaba
as an Example
Abstract
As the network economy high speed development of our country, the network shopping has become an indispensable part in peopleamp;apos;s life, electricity enterprise massive rise, many enterprises transformed into electricity, seek development opportunities, hope in this network consumer society to seek a little chance of survival, to promote the electricity more high-speed economic growth. However, in this situation of rapid development, the problems existing in the cost control of e-commerce enterprises have gradually become prominent, such as too much logistics management cost, too much marketing cost input, too much design cost input and little return, which seriously limit the development prospects of e-commerce enterprises. E-commerce enterprises have to strengthen cost control, reduce unnecessary cost expenditure while ensuring income, so as to improve the economic benefits of enterprises, and then enhance the internal core competitiveness of enterprises, and seek a bit of vitality in the increasingly fierce market competition society.
In the process of expanding business and realizing better development, Suning e-buy has exposed some problems, such as difficult to control procurement cost, weak control of logistics cost and unreasonable distribution of marketing cost. So this paper puts forward the solution of reasonable planning of procurement cost, strengthening logistics cost control and reasonable distribution of marketing cost. It provides a practical basis for similar enterprises to implement the cost control system.
Key words: E-commerce enterprises; Cost control; Suning Tesco
目 录
摘 要..................................................................................................................................................................Ⅰ
Abstract.................................................................................................................................................................. Ⅱ
第一章 绪 论 ................................................................................................................................................ 1
1.1 研究背景及意义 ................................................................................................................................... 1
1.1.1 研究背景 ........................................................................................................................................ 1
1.1.2 研究意义 ........................................................................................................................................ 1
1.2 研究框架 ............................................................................................................................................... 1
1.3 研究方法 ............................................................................................................................................... 2
第二章 文献综述.................................................................................................................................................3
2.1 行业概况................................................................................................................................................. 3
2.2 电商企业在成本控制方面出现的问题................................................................................................. 3
2.3 文献总结思考..........................................................................................................................................4
第三章 电子商务企业成本控制相关概念........................................................................................................ 5
3.1 电子商务企业相关概念..........................................................................................................................5
3.2 我国电商企业成本控制现状................................................................................................................. 5 3.2.1 电商市场前景广阔...........................................................................................................................5
3.2.2 网上购物在零售总额中所占份额继续上升...................................................................................6
3.2.3 互联网用户规模继续扩大...............................................................................................................6
3.3 电商企业成本控制原则......................................................................................................................... 6
3.4 我国电商企业成本控制存在的问题......................................................................................................6
3.4.1 公司在市场需求不明确的情况下难以控制产品成本，存在采购风险.........................................6
3.4.2 物流成本控制不足...........................................................................................................................7
3.4.3 新老客户成本难以把控...................................................................................................................7
3.4.4 营销存在问题...................................................................................................................................7
第四章 苏宁易购成本控制案例分析.................................................................................................................8
4.1 苏宁易购公司简介..................................................................................................................................8
4.2 苏宁易购成本控制现状..........................................................................................................................9
4.3 苏宁易购成本控制过程........................................................................................................................10
4.3.1 采购成本控制.................................................................................................................................10
4.3.2 物流成本控制.................................................................................................................................10
4.3.3 控制营销成本.................................................................................................................................10
4.3.4 客户成本控制.................................................................................................................................11
4.4 苏宁易购成本控制方面的问题............................................................................................................11
4.4.1 采购风险.........................................................................................................................................11
4.4.2 物流成本过高.................................................................................................................................11
4.4.3 货物分配不合理.............................................................................................................................12
4.4.4 广告费用投入太多.........................................................................................................................12
4.4.5 维护客户成本难以计算.................................................................................................................13
4.5 苏宁易购成本控制的对策....................................................................................................................13
4.5.1 完善采购过程.................................................................................................................................13
4.5.2 提高物流系统使用率.....................................................................................................................13
4.5.3 严格控制库存.................................................................................................................................13
4.5.4 降低广告费用.................................................................................................................................14
4.5.5 明确客户成本的重要性.................................................................................................................14
结论.......................................................................................................................................................................15
致谢.......................................................................................................................................................................16
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