浅析电商企业价值链成本管理---以唯品会为例Analysisofthevaluechaincostmanagementofe-commerceenterprises---Vipshopforexample摘要在信息大环境下，电子商务企业成本管理遭到很大程度的影响。依据第33次中国互联网络发展情况统计报告，在移动互联网的促进下，符合手机使用特性的网络应用进一步增加。其中电子商务类应用保持持续快速成长，网络购物用户规模不断扩大。电子商务企业处于千变万化的网络环境中,企业成本控制目标和组织形式都有别于传统企业，价值链成本管理着眼于战略的角度，对企业成本进行全面动态化的管理，其正逐渐成为当代企业选择的新型成本管理形式。本文采用案例分析法，在先对理论进行叙述的基础上，选取了唯品会这一垂直电商案例，从横向，纵向和内部三个角度对价值链上的成本管理进行分析并提出管控措施，最后对于电商企业有关成本管理方面普遍存在的问题提出一些建议本文的开始说明了文章选题的背景以及意义，接着对国内外的研究现状作一概述，然后介绍了本片文章的研究思路和研究方法。接着又叙述了电子商务，价值链以及价值链成本管理等方面的理论，之后分别从横向价值链、纵向价值链、内部价值链三个角度对唯品会这个电商企业的成本管理进行分析。对于分析出的唯品会价值链上存在的成本管理问题提出管控措施。最后，联系案例的启发对电商行业的成本管理提出建议。本文认为，无论是顺应时代的发展还是寻求企业自身的稳定成长，电商企业都应该重视从整个价值链的角度对成本进行管控，缩减每个增值环节不必要成本，了解行业竞争对手的成本管理现状，对症下药，提升企业的竞争优势。关键词：价值链；成本管理；电商；B2C；唯品会AbstractUndertheInternetenvironment,thecostmanagementofe-commerceenterprisesisgreatlyaffected.AccordingtothestatisticalreportonthedevelopmentofChina'sInternetnetwork33,theInternetapplicationofmobileInternethasbeenfurtherincreasedwiththepromotionofmobileInternet.Amongthem,thee-commerceapplicationcontinuestodeveloprapidly,andthenetworkshoppingusersgrowinalargescale.E-commercebusinessinarapidlychangingnetworkenvironment,theenterpriseorganizationformandthecostcontroltargetaredifferentfromtraditionalenterprise,valuechaincostmanagementonthestrategicheightofenterprisecostanddynamicmanagement,allofthem,anditisgraduallybecomingthemodernenterprisestochooseanewmodeofcostmanagement.Inthispaper,thecaseanalysismethodisusedtoanalyzethecostmanagementinthevaluechainfromthreeangles,includingthehorizontal,vertical,andinternalthreeperspectives.Finally,someSuggestionsareputforwardonthecommonproblemsinthecostmanagementofe-commerceenterprises.Thispaperstartswiththebackgroundandsignificanceofthetopicselection,thengivesanoverviewoftheresearchstatusathomeandabroad,thenintroducestheresearchideasandresearchmethodsofthisarticle.Thendescribesthee-commerce,thetheoryofvaluechainandvaluechaincostmanagementandsoon,thenrespectivelyfromthreehorizontalvaluechain,verticalvaluechain,internalvaluechainofVipshoptheelectricbusinessenterprisecostmanagementareanalyzed.ThecontrolmeasuresareputforwardfortheanalysisofthecostmanagementinVipshopvaluechain.Finally,theauthormakesSuggestionsonthecostmanagementofe-commerceindustry.Inthispaper,itisbelievedthat,whetheritistoadapttothedevelopmentofTheTimesortoseekthestablegrowthoftheenterpriseitself,e-commerceenterprisesshouldpayattentiontothecontrolofcostfromtheperspectiveofthewholevaluechain,reduceunnecessarycostsofeachvalue-addedpart,understandthecurrentsituationofcostmanagementofcompetitorsintheindustry,andtakedrugstoimprovethecompetitiveadvantageofenterprises.Keywords：valuechain；costmanagement；E-commerce；B2C；Vipshop目录第一章绪论............
