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得益于我国互联网经济的高速发展，电子商务企业的发展势头也日渐强盛，越来越多的企业开始加入电商行业，使得这一领域的市场竞争日益增大。为了在激烈的竞争中取得一定的市场份额，确保自己的利润空间，企业需着重关注对商品成本的管理。不过传统的成本管理仅针对生产经营流程中的某些环节进行了成本管控，对企业总成本的压缩空间有限，所以价值链成本管理就被引入到企业的成本管理当中。价值链成本管理不仅包含了企业内部经营活动的整个价值流程，同时也涵盖了企业外部的价值活动，可以使企业从整体层面对成本进行管控。

本文首先对国内外有关价值链、成本管理、价值链成本管理的相关文献进行了归纳总结，并阐述了相关理论，为下文的研究分析提供了理论依据。其次选取电商企业唯品会作为案例研究的对象，先是对唯品会的基本情况进行概述，而后又分析了其财务状况，通过这两方面的分析，可以使我们从整体层面对唯品会目前的发展状况有所了解。紧接着从具体层面对唯品会现行的价值链成本管理现状进行分析，发现唯品会价值链成本管理实施的并不全面，主要还是对传统的业务流程进行成本管控。再次，针对唯品会价值链成本管理现状不佳的情况，结合价值链成本管理理论的核心内容从内部价值链、横向价值链、纵向价值链三方面来详细分析其价值链成本管理中存在的问题，同时对这些问题产生的原因也做出了进一步的解释说明。最后，针对唯品会价值链成本管理中存在的问题给出了具体的优化建议和保障措施。通过对唯品会价值链成本管理的研究分析，不但可以帮助唯品会完善其价值链成本管理，提高其市场竞争力，同时也能够给其他电商企业的成本管理提供有益的参考。

Benefiting from the rapid development of my country's Internet economy, the development momentum of e-commerce enterprises has become increasingly strong, and more and more enterprises have begun to join the e-commerce industry, making the market competition in this field increasing day by day. In order to gain a certain market share in the fierce competition and ensure their own profit margins, enterprises need to focus on the management of commodity costs. However, the traditional cost management only controls the cost of certain links in the production and operation process, and the compression space for the total cost of the enterprise is limited, so the value chain cost management is introduced into the cost management of the enterprise. Value chain cost management not only includes the entire value process of the internal business activities of the enterprise, but also covers the value activities outside the enterprise, which enables the enterprise to control the cost from the overall level.

This paper firstly summarizes the relevant literatures on value chain, cost management and value chain cost management at home and abroad, and expounds the relevant theories, which provides a theoretical basis for the following research and analysis. Secondly, select the e-commerce enterprise Vipshop as the object of the case study, firstly summarize the basic situation of Vipshop, and then analyze its financial situation. of the current state of development. Then, it analyzes the current status of Vipshop's value chain cost management from a specific level, and finds that Vipshop's value chain cost management is not comprehensive, and it mainly controls the cost of traditional business processes. Thirdly, in view of the poor status quo of Vipshop's value chain cost management, combined with the core content of the value chain cost management theory, it analyzes in detail the problems existing in its value chain cost management from three aspects: internal value chain, horizontal value chain and vertical value chain. problems, and further explanations are given for the reasons for these problems. Finally, specific optimization suggestions and safeguard measures are given for the problems existing in the cost management of Vipshop's value chain. Through the research and analysis of the cost management of Vipshop's value chain, it can not only help Vipshop to improve its value chain cost management and improve its market competitiveness, but also provide a useful reference for the cost management of other e-commerce companies.