京东商城的供应链成本控制研究-会计学专业论文.docxVIP

AbstractWith Abstract With the development of Internet technology,E—commerce emerged and spread rapidly around the world．In China，E—commerce started late，but developed very fast．In now ages， E—commerce has gradually became new economic growth point and important driving force of China．An increasing number of business entities have joined the e—commerce industry,which will lead to more fierce market competition．And the same with traditional enterprises，e—commerce competition among enterprises has not only competitive product， price and service，but has been extended to the entire supply chain．However,current research e-commerce，although more，but mostly focused on the concept of e—commerce， development status，business model and profitability,cost control for research and rare，SO from the perspective of e—business supply chain cost control research is necessary． This paper takes JD．corn，Inc．，the E—commerce industry leader as the research object， bases the theory of supply chain，from interal and external supply chainto analyze the status of its cost control，usesa vertical and horizontal analysismethrodto evaluate its supply chain cost control effectiveness，and try to find problems．We find that procurement costs account for operating income decreased year by year,operational costs account for operating income significantly lower than Amazon，customer satisfaction is quite high，these instructions which achieved a certain effect on cost control，but still there are problems．First， the procurement costs account for a higher proportion of revenue．Second，operating expenses and the huge structure is irrational．Third，the customer retention cost is high．To solve the above problems，we think JD．com，Inc．should put forward a clear market positioning， reasonably determine the scope of business；strengthen communication with supplier,improve the strategic alliance；establish strategic cost management concepts，strengthen operating costscontrol；improve customer relationship management，enhanc