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线上零售的快速发展得益于网络技术的进步，迈入了快速进步的发展时期。但是随着增速的不断放缓，线上零售的发展也进入了瓶颈期，不同类型的零售企业遭遇到了各种各样的经营问题，线上线下零售企业效益下降也导致整个行业的销售额增速不断放缓。探究深层次的原因，行业大环境的不景气以及零售企业发展上遇到的诸多问题催生了新零售模式，新零售模式消除了线上和线下销售的边界，为了实现降本增效对供应链进行转型升级。供应链成本管理涵盖了零售企业日常经营活动中的每一个环节的成本消耗，能够有效提升企业的效率，提升整个供应链链条的运转水平。因此，高效进行供应链成本管理是零售企业想要顺利平稳进行新零售转型所关注的重点。

本文的研究方法主要是案例研究法，文章的理论研究部分主要对新零售概念的提出、供应链的意义以及新零售模式下的供应链成本管理进行了详细阐述，理论研究不仅包括了相关文献的梳理，还包括了相关的理论基础。在理论基础上，又引入了近几年大力推动新零售转型的家家悦公司作为案例企业，详细剖析了家家悦的新零售转型过程以及各项转型措施，并详细分析了家家悦的供应链成本体系的构成，随后结合家家悦近几年来的新零售转型措施，展示了其各环节的供应链成本管理现状，并采取了不同的指标对各环节的供应链成本管理效果进行了分析，发现了新零售模式下的家家悦供应链成本管理存在农产品验收缺乏严格的质量把控、物流总成本居高不下、企业间信息共享滞后等问题，针对这些问题提出了切合案例公司发展实际的改进建议，希望企业能够从内部供应链以及外部环境多个角度出发建立一定的制度保障，以实现更好的供应链成本管理。

家家悦作为发展历史悠久的大型综合超市在国内零售行业具有很大的影响力，因此对家家悦的供应链成本管理进行研究具有一定的借鉴性，能够为其他相关零售企业提供经验启示。

Thanks to the progress of network technology, the high speed development of online retail  has entered a period of rapid development. However, as the growth rate continues to slow down, the development of online retail has also entered a bottleneck period. Different types of retail enterprises have encountered a variety of business problems. The decline in the efficiency of online and offline retail enterprises has also led to the slowing down of the sales growth of the whole industry. To explore the underlying reasons, the depression of the industry environment and many problems encountered in the development of retail enterprises gave rise to the new retail model, which eliminated the boundary between online and offline sales, and transformed and upgraded the supply chain in order to achieve cost reduction and efficiency. Supply chain cost management covers the cost consumption of every link in the daily business activities of retail enterprises, which can effectively improve the efficiency of enterprises and improve the operation level of the whole supply chain. Therefore, efficient supply chain cost management is the focus of retail enterprises to smoothly and smoothly carry out the new retail transformation.

The research method of this paper is mainly case study. The theoretical research part of this paper mainly expounds the proposal of the new retail concept, the significance of supply chain, and the supply chain cost management under the new retail model. The theoretical research not only includes the review of relevant literature, but also includes the relevant theoretical basis. On the basis of the theory, it also introduces JiaJiaYue Company, which has vigorously promoted the transformation of new retail in recent years, as a case enterprise, analyzes the process of new retail transformation and various transformation measures of JiaJiaYue in detail, and analyzes the composition of the supply chain cost system of JiaJiaYue in detail: procurement cost, inventory cost, sales cost, logistics cost, supplier cost and consumer cost. Then combined with the new retail transformation measures of JiaJiaYue in recent years, the present situation of supply chain cost management of each link is demonstrated, and different indicators are adopted to analyze the effect of supply chain cost management of each link. It is found that there are some problems in JiaJiaYue supply chain cost management under the new retail mode, such as lack of strict quality control in agricultural product acceptance, high total logistics cost and lagging information sharing among enterprises. In view of these problems, it puts forward some improvement suggestions in line with the actual development of the case company, hoping that the enterprise can establish certain institutional guarantees from multiple perspectives of internal supply chain and external environment. To achieve better supply chain cost management.