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随着经济全球化的发展,当今社会迎来了一个数字化的时代,电子商务企业因其特殊的经营管理模式使得成本管理更加高效化、科学化,极大的促进了企业价值的创造,并逐渐在众多行业领域中崭露头角,发展十分迅速。本文基于价值链的理论和方法分析了电子商务企业传统成本管理法的局限性以及我国电子商务企业成本管理存在的重要问题,并针对这些主要问题提出了合理化建议。
With the development of economic globalization, today’s society ushered in a digital era, e-commerce business because of its special mode of operation and management makes cost management more efficient and scientific, greatly promoted the creation of enterprise value, and gradually Emerging in many areas of the industry, the development is very rapid. Based on the theory and method of value chain, this paper analyzes the limitations of traditional cost management of e-commerce enterprises and the important problems of cost management of e-commerce enterprises in our country, and put forward reasonable suggestions according to these major problems.