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电子商务正飞速发展，网络购物行为已成为新的大众消费模式，同时伴随着我国居民人均可支配收入的持续增长，小家电以其外观和用途的精巧性，一路走高，发展势头迅猛。然而，在该行业看似业绩火爆的背后，面临着技术门槛较低、产品生命周期短、容易被模仿等问题，因此，行业竞争也愈发激烈。在这样的背景下，曾经借助互联网平台优势和其独特的创意性，不断为消费者带来更好的消费体验的家电企业小熊电器，其优势在逐渐减弱，作为“创意小家电+互联网”企业，必须重视对成本的管理，才能在未来的竞争中有脱颖而出的可能。
传统的成本评价体系是单纯的就成本论成本，这种一刀切式的成本管理模式并不能全面反映企业成本管理现状，可降低的成本空间有限。而基于价值链视角开展的成本管理，范围进一步扩大，涉及了研发、采购、生产、销售、仓储的全过程，同时把握了整体性和局部性，财务指标和非财务指标均有所涉及，使得成本管理更加科学合理，企业的资源得以充分利用。同时，还能帮助企业站在战略的高度制定长远规划，实现企业长远稳健发展。
基于此，本文选择小熊电器股份有限公司作为案例分析对象。首先，本文简述了研究背景及意义，并整理了相关理论的文献综述。其次，本文在相关理论基础和国内外研究现状的基础上，结合小熊电器股份有限公司相关经营情况，基于价值链的视角分析了小熊电器的成本费用构成情况，寻找成本控制点。再次，对在内部价值链的关键环节的成本进行分析，涉及研发、采购、生产、销售、仓储环节，也对外部价值链的问题进行说明，主要发现企业同上游供应商和下游经销商间存在的问题。最后，根据小熊电器企业目前的实际经营情况与需求，按照内、外部价值链的划分，各自都提出了针对性的成本优化建议。一方面，希望能够帮助企业提高成本管理水平，提高经济效益，在同行业拥有竞争优势，使企业获得长久竞争力，另一方面，也希望为同行业企业的成本管理提供一定的借鉴和指导。

With the rapid development of e-commerce, online shopping has become a new mode of mass consumption. At the same time, with the continuous growth of per capita disposable income of Chinese residents, small household appliances, with their exquisite appearance and use, have been rising all the way and developing rapidly. However, behind the seemingly booming performance of the industry, it is faced with such problems as low technical threshold, short product life cycle and easy imitation, so the competition in the industry is becoming more and more fierce. In this context, with the help of the advantages of the Internet platform and its unique creativity, Xiaoxiong Electrical Appliances, a household appliances enterprise, has continuously brought better consumption experience to consumers. Its advantages are gradually weakening. As a creative small household appliances and Internet enterprise, it must pay attention to cost management in order to stand out in the future competition.
The traditional cost evaluation system is simply on the cost of cost, this across the board cost management model can not fully reflect the status of enterprise cost management, can reduce the cost of limited space. The scope of cost management based on the perspective of value chain has been further expanded, involving the whole process of research and development, procurement, production, sales and warehousing. At the same time, it grasps the integrity and locality, and involves both financial and non-financial indicators, making cost management more scientific and rational, and making full use of enterprise resources. At the same time, it can also help enterprises to make long-term plans at a strategic level and achieve long-term and steady development of enterprises.Based on this, this paper chooses Xiaoxiong Electric Appliance Co Ltd. as the case study object. First of all, this paper outlines the research background and significance, and finishing the literature review of the relevant theory. Secondly, based on the relevant theoretical basis and research status at home and abroad, combined with the relevant operating conditions of Xiaoxiong Electric Appliance Co Ltd this paper analyzes the cost structure of Xiaoxiong Electric Appliance from the perspective of value chain, and looks for the cost control point. Thirdly, it analyzes the cost of the key links in the internal value chain, involving R & D, procurement, production, sales and warehousing, and also explains the problems in the external value chain, mainly finding the problems between enterprises and upstream suppliers and downstream distributors.On the one hand, hope to help enterprises to improve cost management, improve economic efficiency, in the same industry has a competitive advantage, so that enterprises obtain long-term competitiveness, on the other hand, also hope to provide some reference and guidance for the cost management of enterprises in the same industry.