电子商务企业成本管理存在的问题及对策研究摘 要随着互联网的普及和信息技术的快速发展，近年来电子商务企业发展迅猛。作为企业盈利和发展的关键因素，成本管理同样是电子商务企业的重要内容。与传统企业相比，由于内外环境的不同，电子商务企业具有独特的成本构成和成本管理重点，其生存和发展也面临较大风险。本文利用战略成本管理的相关理论，结合亚马逊公司的成功经验，着重分析了我国电子商务企业成本管理方面存在的问题及其形成原因，并提出了相应的对策。在经济全球化的趋势下，电子商务企业要想在激烈的市场竞争中求得生存和可持续发展，必须顺应时代潮流，突破传统的成本管理方式，确立新的战略成本管理理念，树立企业的核心竞争优势，以此促进电子商务企业的健康发展。关键词：电子商务 成本构成 成本管理 对策Research on the cost management problems of e-commerce enterprises and CountermeasuresAbstractAs the popularity of the Internet and the rapid development of information technology, e-commerce enterprises' are developing rapidly in recent years. As corporate earnings and key factors in development of enterprise, cost management is also a major constituent of e-commerce enterprises. Compared with traditional companies, e-commerce enterprises' survival and development is also facing high risk. Because e-commerce enterprises have different internal and external environments and they have unique cost management in cost structure and focus. This article use strategic cost management theory, combined with Amazon's successful experience. Then I focus on analyzing problems in China's e-commerce enterprise cost management and its cause of formation, and put forward solutions to improve the competitiveness of enterprises. Under the trend of economic globalization, e-commerce enterprises want to survive in the fierce competition and get sustainable development, must adapt to the trend of the times, break through the traditional way of cost management, establ...
