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论文编号：	6495
作者编号：	2220120358
上传时间：	2014/6/11 23:36:29
中文题目：	AC电子商务公司成本管理研究
英文题目：	The Research of AC E-Company Cost Management
指导老师：	王全喜
中文关键字：	电子商务；成本管理；成本分析电子商务；成本管理；成本分析
英文关键字：	E-commerce；cost management；cost analysis
中文摘要：	近年来，我国电子商务不断发展，成为国民经济和社会信息化的重要组成部分。在追求持续的利润的前提下，随着市场竞争的不断深化和加剧，电子商务成本管理被提到了前所未有的高度，有别于传统的商务模式，电子商务型企业间的竞争已由传统的依靠节约原材料、提高劳动生产率转向构建高效的物流体系，努力降低库存成本，配送成本和交易成本。电子商务企业要想在为了在激烈的市场竞争中取得胜利，就必须要降低各方面的成本，加强成本管理。因此，电子商务成本管理的重要性日益得到人们的广泛关注。成本管理是当今电商企业发展、获得竞争优势并取得利润的最大制约因素和源泉。 基于以上现状，本文拟从分析电子商务行业的发展现状入手，以分析大型B2C类电子商务公司AC公司作为基础，从AC公司的发展现状、和AC公司的成本构成出发，分析了AC公司作为典型的B2C类电子商务公司，有别于传统商务模式下的企业，其成本构成的特殊性。从其特殊的成本构成出发，指出了AC电子商务公司成本管理存在的问题，分析了AC电子商务公司在库存，配送和客户服务等有别于传统商务模式的经营活动中的管理行为，和在这些经营活动中所采取的成本管理方式。AC电子商务公司作为美国知名电子商务公司的分公司，在成本管理中采用了一些先进的管理方式，这值得本土电子商务公司借鉴。同时，考虑到AC电子商务公司的实际经营状况，其在成本管理中存在的问题，通过分析AC电子商务公司各成本构成要素及在企业与运营中的比重，AC电子商务公司可以通过其他的一些措施来加强和改善其成本管理，降低其运营成本。本文从AC电子商务公司的库存成本，配送成本和其他成本管理方面，提出了降低B2C电商企业成本的基本思路。
英文摘要：	In recent years, China's e-commerce development, become an important part of national economy and social informatization. In the pursuit of profit under the premise of continuously, with the deepening of market competition and rising, e-commerce mentioned an unprecedented height, cost management is different from the traditional business mode, e-commerce competition between enterprises has from the traditional rely on to save raw materials and improve labor productivity, to build a highly efficient logistics system, efforts to reduce inventory costs, distribution costs and transaction costs. E-commerce enterprises want to in order to win in the fierce market competition, it is necessary to reduce the cost of all aspects, to strengthen the cost management. Therefore, the importance of cost management of e-commerce is becoming more and more get people's attention. Cost management is the business enterprise development, gain a competitive advantage and achieve maximum constraints and source of profits. Based on the above situation, the paper based on the analysis of present condition of the development of the e-commerce industry, to analyze large B2C e-commerce companies in AC company as the foundation, from AC company development present situation, and the cost of AC company, analyzes the AC company as a typical B2C e-commerce companies, is different from the traditional business mode of enterprise, the particularity of its cost. Starting from its special cost, analyzes the AC e-commerce company in inventory, delivery and customer service is different from the traditional business model of business activities such as the management behavior, and in these activities by way of cost management, pointed out the issues of the cost management of AC e-commerce company. AC e-commerce company as a subsidiary of well-known e-commerce companies in the United States, in the cost management adopted some advanced management mode, which is worthy of reference for domestic e-commerce company. At the same time, considering the actual operating conditions of AC e-commerce company and the issues of its cost management, through the analysis of various cost components and the AC electronic commerce company in enterprises and the proportion of operating, AC e-commerce companies use some other measures to strengthen and improve its cost management, reduce the operating costs. This article based on the aspects of inventory cost, delivery cost and other cost, put forward the basic ideas of B2C electronic business enterprise cost.
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