会计学院知识库

摘 要

近几年来我国的互联网技术开始大规模发展，随之而来的是电商行业显现出高 速发展的趋势，因其进入门槛较低，收益较高，导致企业大量涌入，市场的隐形高 饱和导致小企业疯狂涌入的同时伴随着随时被迫退出的风险，与此同时国内还没有 完全意识到优化供应链成本对于控制成本的重要性，未在企业运营过程中充分利用 大数据等技术对其进行优化，如若成本没法进行高效的控制，那么企业将会失去竞 争力，所以深入的研究与分析成本出现问题的原因，以及如何运用大数据对供应链 成本进行优化成为了当务之急。 基于上述的研究目的，本文将水羊股份作为案例进行分析，有两点原因：(1)水 羊股份是中国 A股首家 IPO 电商上市公司，在电商行业中有举足轻重的地位，同时 它主打数智化运营，大数字的技术较为成熟。(2)水羊股份当前并不满足于自己擅长 的美妆领域，正向全品类发展，这对它的供应链成本管理形成了新的考验。本文将 采用文献研究法和案例分析法对水羊股份的大数据供应链成本管理现状进行分析， 通过一些财务指标对水羊股份大数据改善成本的程度进行评价，并且对大数据没有 起到优化作用的供应链成本进行原因分析，以及提出相应的优化措施。 经过一系列分析后，本文得出如下研究结论：(1)大数据对水羊股份大部分供应 链环节的成本都有明显的优化作用。(2)大数据对其库存成本、营销成本、物流成本 和外部供应链成本的控制还存在问题。(3)本文以企业今后的发展战略为考量，提出 了一些适合其自身供应链成本控制的优化建议。(4)通过水羊股份利用大数据背景对 其自身的供应链成本控制进行的调整过程，展示了数字化对供应链成本的降低有显 著的效果，并且对存在问题的环节也提供了建议，但文章总体上说明了大数据对电 商行业的供应链成本控制有优化作用，希望可以对电商行业产生实质性的帮助。

关键词：电商企业 供应链 大数据 成本控制

Abstract

In recent years, China's Internet technology began to develop on a large scale, followed by the e-commerce industry showing a trend of rapid development, because of its low entry threshold, high income, leading to a large number of enterprises, the invisible high saturation of the market leads to a crazy influx of small enterprises, accompanied by the risk of being forced to withdraw at any time. At the same time, China has not fully realized the importance of optimizing supply chain cost for cost control, and has not made full use of big data and other technologies to optimize it in the process of enterprise operation. If the cost cannot be effectively controlled, the enterprise will lose its competitiveness, so indepth research and analysis of the causes of cost problems. And how to use big data to optimize the supply chain cost has become a top priority. Based on the above research purposes, this paper analyzes Shuiyang Stock as A case for two reasons: (1) Shuiyang Stock is the first IPO ecommerce listed company in China's A-share market, which plays a pivotal role in the e-commerce industry. At the same time, it focuses on intelligent operation of numbers and has mature technology of large numbers. (2) Currently, Shuiyang Stock is not satisfied with its beauty neighborhood, but is developing towards the whole category, which forms a new test for its supply chain cost management. This paper will use literature research method and case analysis method to analyze the current situation of the big data supply chain cost management of Shuiyang Shares, evaluate the degree of cost improvement by big data of Shuiyang Shares through some financial indicators, analyze the reasons for the supply chain cost that big data does not play an optimization role, and propose corresponding optimization measures. After a series of analysis, this paper draws the following conclusions: (1)Big data has an obvious optimization effect on the cost of most supply chain links of Shuyang Shares. (2)There are still problems in the control of inventory cost, marketing cost, logistics cost and external supply chain cost by big data. (3) Considering the enterprise's future development strategy, this paper puts forward some optimization suggestions suitable for its own supply chain cost control. (4)Through Shuiyang Stock's adjustment process of its own supply chain cost control based on the background of big data, it shows that digitization has a significant effect on the reduction of supply chain cost, and also provides suggestions for the existing problems, indicating that big data has an optimization effect on the supply chain cost control of the e-commerce industry, hoping to produce substantial help for the e-commerce industry.

Keywords: E-commerce enterprises; Supply chain;Big Data;Control of cost